T.J. STEPHEN & ORS. vs PARLE BOTTLING CO.(P) LTD. & ORS.

The Supreme Court held that under Section 5 of the Imports and Exports (Control) Act, 1947, the prosecution of a company and its Managing Director requires adherence to procedural norms as outlined in Section 200 of the Criminal Procedure Code, 1973. The Court found that the High Court erred in quashing the complaint against the Managing Director without examining the complainant, as the complaint contained prima facie evidence of an offence. The appeal by the Department was allowed, reinstating the proceedings against the Managing Director.