TMI Blog2000 (4) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... d briefly as follows : A1 to A3 in the case are said to have carried gold from Sharjah to Hyderabad. According to the Customs authorities, as it was not declared and as after its disclosure the duty in foreign exchange was not paid in respect of the said gold, it was liable to be confiscated under Section 111(d) of the Customs Act. The petitioner herein who are accused nos. 4 and 5 are said to have abetted the offence committed by A1 to A3 in as much as they were in unauthorized possession of foreign currency which they proposed to make available to A1 to A3 for payment of customs duty. It is alleged that under these circumstances, the foreign currency notes are also liable to be confiscated under Section 111(d) of the Customs Act read wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where far stricter standards of proof are required. 6.In support of this contention, the learned counsel for the Petitioners Sri C. Padmanabha Reddy draw sustenance from some judgment of the Delhi High Court in the case of S.K. Singal Another - [1987 (30) E.L.T. 900 (Del.) = (1987) 32 DLT 91 (Delhi)] and other judgment of the Delhi High Court in the case of Willi Lemback v. Rajan Mathur Another [XI-1992 (3) Crimes 692] in which the earlier mentioned case (1st cited supra) has been referred to. In S.K. Sinha's case (1st cited supra), the following observations are relevant : "In criminal matters the degree of proof required is far more strict. If the departmental authority has no good case, for purposes of adjudication, cannot claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... minal proceedings. 9.On the other hand, the learned Standing Counsel for the Central Customs and Excise Department Sri Gopalakrishna contends that this view of the Delhi High Court goes contrary to the view expressed by a Constitution Bench of the Supreme Court in the case of Asstt. Customs Collector, Bombay v. L.R. Melwani [1999 (110) E.L.T. 317 (S.C.) = AIR 1970 SC 962] and neither stay of the proceedings nor quashing of the proceedings could be ordered under the facts and circumstances of the case. 10.In the case of L. R. Melwani (3rd cited supra), the Constitution Bench of the Supreme Court had an occasion to deal with somewhat similar contention based on Art. 20(2)of the Constitution of India and Section 403 of CrPC. In that case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risdiction' for an offence and he is convicted or acquitted of that offence and the said conviction or acquittal is in force. If that much is established, it can be contended that he is not liable to be tried again for the same offence nor on the same facts for any other offence for which a different charge from the one made against him might have been made convicted under Section 236 or for which he might have been under Section 273. It has been repeatedly held by this Court that adjudication before a Collector of Customs is not a 'prosecution' nor the Collector of Customs a 'Court'." 12.The Supreme Court also considered the question whether the findings of the Collector of Customs in such circumstances operated as the issue estoppel in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen adjudication proceedings themselves have failed, there is scarcely any chance of criminal prosecution resulting in conviction of the accused. The conviction is that when there is hardly any chance of prosecution resulting in conviction of the accused, it would be a futile exercise to contitue the prosecution and to secure ends of justice, such proceedings in prosecution must be quashed. In fact, that is the premise on which the judgments of the Delhi High Court proceeds. 15.In the light of the very categoric judgment of the Supreme Court, this contention cannot be accepted. Acceptance of this contention would go against the spirit of the judgment of the Supreme Court (3rd cited supra). 16.Further, with great respect, there is a logi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause the law clothes it with finality. 19.The learned counsel for the petitioner however contends that what has been prayed is mere stay and not quashing of the proceedings and as such this prayer may be granted till the adjudication proceedings are concluded. It is true that in some cases, it may be desirable for the criminal court to wait for the conclusion of the adjudication proceedings with a view to take advantage of the findings arrived at therein but this is a matter for the trial court to decide on the facts and circumstances of the each case whether a short adjournment of the criminal proceedings pending disposal of adjudication proceedings is desirable or not. In the meanwhile it is directed that the adjudication proceedings s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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