Home Case Index All Cases Customs Customs + HC Customs - 2008 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (1) TMI 594 - HC - CustomsMis-declaration of the goods imported - at nil rate of customs duty against proper Bills of Entry taking benefit of the Exemption Notification No. 23/98-Cus - fraudulent evasion of customs duty - proceedings both departmentally as well as in the criminal court - The appeal filed by the Petitioners was allowed by the Customs, Excise Gold Control Appellate Tribunal (‘CEGAT’) reversing the order of the Commissioner of Customs and holding that the Petitioners were entitled to avail of the exemption - Department is able to show the court that irrespective of the departmental/adjudication proceedings which have resulted in total exoneration, there is some other independent evidence, not considered in the adjudication proceedings, on the basis of which the conviction could be obtained in the criminal court, then and only then can it be said that the findings of the departmental/adjudication proceedings will not bind the criminal court. If there is no other independent evidence and on the very same material which forms the basis of the prosecution there has been exoneration in the departmental proceedings, which has attained finality, then it will be futile to keep the criminal proceedings on the same material pending in the criminal courts - criminal proceedings were launched simultaneously and departmental proceedings ended in exoneration long after the criminal proceedings commenced – Held that: - The petition is allowed but in the circumstances with no order as to costs
|