https://www.taxtmi.com/caselaws?id=48063 Criminal complaint proceedings for alleged foreign exchange contravention were quashed because the petitioner had already been exonerated on merits in adjudication arising from the same facts. The Court applied the settled distinction between technical or benefit-of-doubt exoneration and a categorical finding that the alleged contravention itself did not occur. As the adjudication order had found the petitioner not liable and negatived the foundational facts needed for prosecution, continuation of the complaint was held unjust and liable to be set aside. The absence of any demonstrated appellate remedy against the exoneration order was also noted. en-us Wed, 18 Apr 2007 00:00:00 +0530 Mon, 02 Aug 2010 14:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48063 Criminal complaint proceedings for alleged foreign exchange contravention were quashed because the petitioner had already been exonerated on merits in adjudication arising from the same facts. The Court applied the settled distinction between technical or benefit-of-doubt exoneration and a categorical finding that the alleged contravention itself did not occur. As the adjudication order had found the petitioner not liable and negatived the foundational facts needed for prosecution, continuation of the complaint was held unjust and liable to be set aside. The absence of any demonstrated appellate remedy against the exoneration order was also noted. Case-Laws Customs Wed, 18 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48063