https://www.taxtmi.com/caselaws?id=443480 A repeal-and-saving clause preserving prosecutions for offences under the repealed foreign exchange law for two years kept that law operative for the limited purpose of such saved offences. On that construction, the earlier authorisation of Enforcement Officers to file complaints remained effective during the statutory sunset period, because the complaint mechanism could not be treated as extinguished while prosecutions were expressly preserved. The complaint filed by the authorised officer was therefore valid, and the challenge to cognizance failed. en-us Thu, 21 Sep 2023 00:00:00 +0530 Mon, 25 Sep 2023 08:17:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443480 A repeal-and-saving clause preserving prosecutions for offences under the repealed foreign exchange law for two years kept that law operative for the limited purpose of such saved offences. On that construction, the earlier authorisation of Enforcement Officers to file complaints remained effective during the statutory sunset period, because the complaint mechanism could not be treated as extinguished while prosecutions were expressly preserved. The complaint filed by the authorised officer was therefore valid, and the challenge to cognizance failed. Case-Laws FEMA Thu, 21 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443480