https://www.taxtmi.com/caselaws?id=327139 Section 50 of the Prevention of Money-Laundering Act, 2002 was held to remain available during investigation, because an ECIR is not equivalent to an FIR and does not, by itself, create a formal accusation. The Court reasoned that persons proceeded against at the investigative stage are not yet "accused" for Article 20(3) purposes, so testimonial-compulsion protection is not attracted merely because evidence or records are sought under summons. On that basis, the plea to read down Section 50 so as to exclude such summons failed, and the challenge to coercive steps under the Act was rejected. en-us Mon, 29 Feb 2016 00:00:00 +0530 Fri, 25 Nov 2016 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327139 Section 50 of the Prevention of Money-Laundering Act, 2002 was held to remain available during investigation, because an ECIR is not equivalent to an FIR and does not, by itself, create a formal accusation. The Court reasoned that persons proceeded against at the investigative stage are not yet "accused" for Article 20(3) purposes, so testimonial-compulsion protection is not attracted merely because evidence or records are sought under summons. On that basis, the plea to read down Section 50 so as to exclude such summons failed, and the challenge to coercive steps under the Act was rejected. Case-Laws Money Laundering Mon, 29 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327139