https://www.taxtmi.com/caselaws?id=174808 Prosecution under foreign exchange law is not contingent on completion of adjudication proceedings, because adjudication and criminal prosecution are distinct in nature. At the stage of cognizance, the court will not test the truth or falsity of the allegations in detail or replace the Special Judge's prima facie satisfaction with its own view. On the facts alleged, the challenge based on absence of prior adjudication and disclosure to income tax authorities did not warrant quashing, and the cognizance order and criminal proceeding were treated as maintainable. en-us Tue, 06 May 2003 00:00:00 +0530 Wed, 21 Oct 2015 12:10:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174808 Prosecution under foreign exchange law is not contingent on completion of adjudication proceedings, because adjudication and criminal prosecution are distinct in nature. At the stage of cognizance, the court will not test the truth or falsity of the allegations in detail or replace the Special Judge's prima facie satisfaction with its own view. On the facts alleged, the challenge based on absence of prior adjudication and disclosure to income tax authorities did not warrant quashing, and the cognizance order and criminal proceeding were treated as maintainable. Case-Laws FEMA Tue, 06 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174808