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Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976
Section 21: Findings under other laws not conclusive for proceedings under this Act
No finding of any officer or authority under any other law shall be conclusive for the purposes of any proceeding under this Act.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 21
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