Double Jeopardy Claim Rejected: Distinct Offenses Under FTDR and Customs/Excise Acts Allow Separate Penalties.

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....100% EOU - Appellants contention of double jeopardy on the ground that they have already been penalised under the FTDR Act, 1992 is totally invalid as the ingredients of offences under the FTDR Act and the Customs Act, 1962/Central Excise Act, 1944 are different. - AT....