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2016 (7) TMI 646 - AT - CustomsDepartment argued that department proceedings and criminal proceedings are separate and merely because there was acquittal in the latter, it would not entail in nullification of the former. - Held that:- the judgments in the criminal proceedings cited supra, will have the effect of neutralizing the order of the lower authority in respect of the two notices (appellants). We have no quarrel with the legal position that departmental proceedings and criminal proceedings are separate. However in the instant case, the judgments in the criminal proceedings have gone into considerable detail with regard to the actions of the two noticees, their eligibility or otherwise to import the gold and have arrived at a conclusion that the two noticees only are the owners of the gold carried by them in the result the two noticees 'have been found not guilty of the offences charged against them. Therefore, entire raison d'être of the impugned order will necessarily crumble and becomes redundant. - Decided in favor of appellant.
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