https://www.taxtmi.com/caselaws?id=273157 Section 23-A of the Foreign Exchange Regulation Act, 1947 was construed as an independent deeming provision that applies Sea Customs Act, 1878 machinery to import-control breaches without displacing the criminal remedy under section 23. The phrase "without prejudice" was read to mean that customs enforcement operates in addition to, not in derogation of, criminal prosecution and confiscation. On that construction, the Collector of Customs retained jurisdiction to impose personal penalty under section 167(8) of the Sea Customs Act, even where criminal liability and confiscatory powers also existed under the Foreign Exchange Regulation Act. Overlapping remedies did not oust customs jurisdiction, though prior confiscation could affect availability of the goods for a second confiscation. en-us Wed, 04 Sep 1963 00:00:00 +0530 Fri, 08 Jun 2018 18:35:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273157 Section 23-A of the Foreign Exchange Regulation Act, 1947 was construed as an independent deeming provision that applies Sea Customs Act, 1878 machinery to import-control breaches without displacing the criminal remedy under section 23. The phrase "without prejudice" was read to mean that customs enforcement operates in addition to, not in derogation of, criminal prosecution and confiscation. On that construction, the Collector of Customs retained jurisdiction to impose personal penalty under section 167(8) of the Sea Customs Act, even where criminal liability and confiscatory powers also existed under the Foreign Exchange Regulation Act. Overlapping remedies did not oust customs jurisdiction, though prior confiscation could affect availability of the goods for a second confiscation. Case-Laws Customs Wed, 04 Sep 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273157