Home Case Index All Cases Customs Customs + HC Customs - 2009 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (7) TMI 164 - HC - CustomsGuilty of committing offences under the Customs Act - if adjudication proceedings as well as criminal proceedings are permissible, both can be initiated simultaneously? Held that:- In case of converse situation namely where the accused persons are exonerated by the competent authorities/Tribunal in adjudication proceedings, one will have to see the reasons for such exoneration to determine whether these criminal proceedings could still continue. If the exoneration in department adjudication is on technical ground or by giving benefit of doubt and not on merits or the adjudication proceedings were on different facts, it would have no bearing on criminal proceedings. If, on the other hand, the exoneration in the adjudication proceedings is on merits and it is found that allegations are not substantiated at all and the concerned person(s) is/are innocent, and the criminal prosecution is also on the same set of facts and circumstances, the criminal prosecution cannot be allowed to continue. In these circumstances even though the petitioner is entitled for quashing, but since the second respondent has approached the Supreme Court and the SLP filed by them is still pending, the matter is adjourned sine die awaiting further orders by the Apex Court with liberty to the parties to revive the present petition, if required.
|