BASHARAT A. SHAIKH versus STATE
Since the Foreign Exchange Regulation Act 1947 Section 23/12 [as amended by the Finance Act (VII of 1987)], the amendments were intended as a method of nature and more beneficial to the accused The returnees, therefore, did not have any jurisdiction to prosecute the accused. The accused were acquitted under the provisions of Section 12, Foreign Exchange Regulation Act, 1947.
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