https://www.taxtmi.com/caselaws?id=81205 Criminal prosecution for alleged foreign exchange contraventions was held maintainable despite an earlier enforcement adjudication in favour of the noticees. The court treated adjudication proceedings and criminal prosecution as distinct in nature and object, and held that findings by the adjudicating authority do not bind the criminal court. It further held that Article 20(3) and the principle underlying Section 300 CrPC did not bar the prosecution where the statutory scheme permits both remedies. The criminal court could independently assess the evidence and reach its own conclusion on the alleged contravention, so prior departmental exoneration did not preclude prosecution. en-us Tue, 27 Nov 1990 00:00:00 +0530 Thu, 23 Jun 2011 10:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81205 Criminal prosecution for alleged foreign exchange contraventions was held maintainable despite an earlier enforcement adjudication in favour of the noticees. The court treated adjudication proceedings and criminal prosecution as distinct in nature and object, and held that findings by the adjudicating authority do not bind the criminal court. It further held that Article 20(3) and the principle underlying Section 300 CrPC did not bar the prosecution where the statutory scheme permits both remedies. The criminal court could independently assess the evidence and reach its own conclusion on the alleged contravention, so prior departmental exoneration did not preclude prosecution. Case-Laws FEMA Tue, 27 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81205