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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Undisclosed foreign asset offences: increased penalties, confiscation and criminal prosecution only on complaint by senior enforcement officer.</h1> New sub-sections to section 13 impose enhanced monetary penalties up to a multiple of the sum involved and permit confiscation of equivalent value in India for acquisition of foreign exchange, foreign securities or immovable property abroad beyond the threshold in the proviso to section 37A(1). The Adjudicating Authority may recommend prosecution and the Director of Enforcement may direct prosecution by an officer not below Assistant Director; a separate criminal offence attracting imprisonment and fine is added and cognizance is permitted only on written complaint by such an officer.

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