Adjudication & prosecution under Customs Act independent. Parallel proceedings allowed. Exoneration in one doesn't preclude other.

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....Adjudication proceedings under the Customs Act and criminal prosecution under the Customs Act are independent, not alternate. They can be launched simultaneously with no legal impediment for parallel proceedings. If adjudication ends in exoneration, criminal prosecution's continuation depends on whether it's for the same facts and act/omission. Adjudication u/s 112 is an action in personam regarding smuggled property/article, while prosecution u/s 135 is an action in rem for offenses affecting the country's economy. One cannot substitute the other. The petition to quash the criminal case based on exoneration in adjudication proceedings lacks merit and is dismissed.....