https://www.taxtmi.com/caselaws?id=328632 Where the competent adjudicating authority, on the same facts and on a merits-based examination, has held that there was no contravention of foreign exchange law, criminal prosecution cannot be continued on those identical allegations. The SC note states that adjudication and prosecution may proceed independently in principle, but an exoneration on merits makes further prosecution impermissible and an abuse of process. It also notes that the High Court could not reappraise the merits of an unchallenged tribunal order or treat the exoneration as merely technical. The discharge ordered by the Magistrate was therefore upheld and the restoration of discharge was warranted. en-us Tue, 19 Apr 2016 00:00:00 +0530 Fri, 17 Aug 2018 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328632 Where the competent adjudicating authority, on the same facts and on a merits-based examination, has held that there was no contravention of foreign exchange law, criminal prosecution cannot be continued on those identical allegations. The SC note states that adjudication and prosecution may proceed independently in principle, but an exoneration on merits makes further prosecution impermissible and an abuse of process. It also notes that the High Court could not reappraise the merits of an unchallenged tribunal order or treat the exoneration as merely technical. The discharge ordered by the Magistrate was therefore upheld and the restoration of discharge was warranted. Case-Laws FEMA Tue, 19 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328632