https://www.taxtmi.com/caselaws?id=102284 Contravention committed under the repealed Foreign Exchange Regulation Act, 1947 remained enforceable because the 1973 Act and section 6 of the General Clauses Act preserved liabilities incurred and proceedings for their enforcement. The higher maximum penalty under the later law did not invalidate the penalty imposed, as Article 20(1) was satisfied since the punishment stayed within the limit applicable when the offence was committed. Earlier customs penalty proceedings did not create a double jeopardy bar because the customs and foreign exchange contraventions were distinct. The finding of contravention was also supported by the record, including notice, explanation, and absence of Reserve Bank permission. en-us Thu, 20 Aug 1992 00:00:00 +0530 Mon, 27 Jan 2014 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102284 Contravention committed under the repealed Foreign Exchange Regulation Act, 1947 remained enforceable because the 1973 Act and section 6 of the General Clauses Act preserved liabilities incurred and proceedings for their enforcement. The higher maximum penalty under the later law did not invalidate the penalty imposed, as Article 20(1) was satisfied since the punishment stayed within the limit applicable when the offence was committed. Earlier customs penalty proceedings did not create a double jeopardy bar because the customs and foreign exchange contraventions were distinct. The finding of contravention was also supported by the record, including notice, explanation, and absence of Reserve Bank permission. Case-Laws FEMA Thu, 20 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102284