ECIR is an internal, non-statutory departmental record that...

ECIR is an internal, non-statutory departmental record that neither initiates prosecution nor independently imposes penal consequences. A first-instance acquittal in a scheduled offence is not final absolution while subject to appeal and does not determine the legitimacy of separately seized assets. The PMLA's specialised adjudicatory and appellate mechanism governs property retention and confiscation; writ jurisdiction should not bypass it where disputed financial facts require evidentiary assessment. Material indicating contravention of another law must be shared with the relevant agency under section 66(2), independently of an acquittal in a distinct predicate proceeding. The writ petition was dismissed, leaving statutory remedies available.