Comprehensive FAQ on Special Courts & Multi-Agency Investigations in India

Summary : The supplied material is an FAQ-based reference document explaining the roles, jurisdiction, powers, procedures, trial forums, and investigation processes relating to Special Courts and parallel investigations involving the CBI, ED, SFIO, NIA, DRI, DGGI, SEBI, Customs, GST authorities, and other agencies. It outlines the statutory framework governing these agencies, compares their investigative powers, arrest and property attachment powers, trial forums, appellate mechanisms, and interactions in multi-agency investigations involving corruption, money laundering, corporate fraud, customs offences, GST fraud, securities law violations, terrorism, narcotics, and tax evasion. It also describes the establishment, jurisdiction, composition, functions, and procedural flow of Special Courts under various statutes, explains departmental and criminal proceedings, highlights practical considerations for practitioners handling parallel proceedings, provides comparative tables and investigation flow charts, lists state-wise NIA Special Courts and principal Special Courts across India, and includes addresses of selected Special Courts.

101 FAQs on weekly updates for Special Courts under CBI, ED, NDPS, SFIO, NIA, and DRI

Chapter-I- Introduction on Special Courts under CBI, ED NDPS, SFIO, NIA and DRI

1. What are parallel investigations by CBI, ED, NDPS, SFIO, NIA, and DRI?

• When a company imports goods with undervaluation?

(i) The DRI’s investigations are permitted for undervaluation and misdeclaration.

(ii) The ED’s investigations are permitted for laundering of the Proceeds of Crime (PoC) under the PMLA, 2002.

(iii) The CBI’s investigations are permitted for corruption against public officials involved.

(iv) The SFIO’s investigations are permitted for corporate fraud under section 447 of CA, 2013.

(v) The NIA’s investigations are permitted for terrorist financing, if any.

(vi) The ITD’s (Income Tax Department) investigations are permitted for undisclosed income and tax evasion

2. What are parallel investigations by SFIO, ED, SEBI, ITD and CBI?

• When a listed company falsifies accounts, diverts funds, launders the Proceeds of Crime (PoC), and evades taxes?

(i) The SFIO’s investigations are permitted for corporate fraud under section 447 of CA, 2013.

(ii) The ED’s investigations are permitted for laundering of the Proceeds of Crime (PoC) under the PMLA, 2002.

(iii) The SEBI’s investigations are permitted for securities law violations.

(iv) The ITD’s (Income Tax Department) investigations are permitted for undisclosed income and tax evasion.

(v) The CBI’s investigations are permitted for corruption against public officials involved.

3. What are parallel investigations by DRI, DGGI, ED, ITD, CBI and SFIO?

• A company imports electronic goods worth INR 500 crore

(i) The DRI’s investigations are permitted for undervaluation and misdeclaration

(ii) The DGGI’s investigations are permitted for fake GST invoices and wrongful Input Tax Credit (ITC)

(iii) The ED’s investigations are permitted for generating Proceeds of Crime (PoC) through undervaluation and fake GST invoices and wrongful Input Tax Credit (ITC)under the PMLA, 2002

(iv) The ITD’s (Income Tax Department) investigations are permitted for undisclosed income and tax evasion

(v) The CBI’s investigations are permitted for corruption against public officials involved.

(vi) The SFIO’s investigations are permitted for corporate fraud under section 447 of CA, 2013

4. What are parallel investigations by CBI, ED, NDPS, SFIO, NIA, and DRI?

• When an entity / dealer commits the GST fraud 

(i) The DGGI’s investigations are permitted for fake GST invoices and wrongful Input Tax Credit (ITC)

(ii) The DRI’s investigations are permitted for undervaluation and misdeclaration

(iii) The ED’s investigations are permitted for laundering of the Proceeds of Crime (PoC) under the PMLA, 2002

(iv) The CBI’s investigations are permitted for corruption against public officials involved

(v) The SFIO’s investigations are permitted for corporate fraud under section 447 of CA, 2013

(vi) The ITD’s (Income Tax Department) investigations are permitted for undisclosed income and tax evasion

5. What are parallel investigations by SEBI, SFIO, ED, CBI and ITD?

• A securities fraud may involve “multiple” agencies for parallel investigations beside the proceedings are generally independent

(i) The SEBI’s investigations are permitted for Securities law violations

(ii) The SFIO’s investigations are permitted for corporate fraud under section 447 of CA, 2013

(iii) The ED’s investigations are permitted for laundering of the Proceeds of Crime (PoC) under the PMLA, 2002

(iv) The CBI’s investigations are permitted for corruption against public officials involved

(v) The ITD’s (Income Tax Department) investigations are permitted for undisclosed income and tax evasion

6. What are key differences in focuses between CBI, ED, NDPS, SFIO, NIA, and DRI?

(i) CBI

The CBI investigations are permitted corruption, major economic offences, and special crimes.

(ii) ED

The ED traces and prosecutes money laundering, with powers to attach and confiscate Proceeds of crime (PoC).

(iii) SFIO

The SFIO specializes in “complex” corporate frauds and forensic corporate investigations.

(iv) NIA

The NIA focuses on terrorism and offences affecting national security.

(v) DRI

The DRI deals with customs evasion, smuggling, and trade-based fraud.

7. What are Common Powers of Special Courts for CBI, ED NDPS, SFIO, DRI, DGGI?

(i) To take cognizance directly were permitted by law.

(ii) To issue summons, warrants, and production warrants.

(iii) To grant or reject bail.

(iv) To frame charges.

(v) To conduct day-to-day trials.

(vi) To examine witnesses.

(vii) To deliver judgments.

(viii) To award imprisonment, fines, and confiscation orders.

8. What is difference between several special courts?

S.No	Agency’s name	Special Court’s functions
(i)	NIA	NIA’s special court take up the cases investigated by NIA and cases for “certain” scheduled offences
(ii)	CBI	CBI’s special court take up the cases investigated by CBI for corruption and other offences
(iii)	ED	ED’s special court take up the cases for money laundering under the PMLA, 2002.
(iv)	NDPS	NDPS’s special court take up cases for Narcotics offences under the NDPS Act 1985.

9. What is comparison of statutes, offences and powers with different agencies?

S.No	Titles	NIA	CBI	ED	SFIO	DRI
(i)	Ministry	MHA	DPT	MoF	MCA	MoF
(ii)	Law	NIA Act, 2008	DSPE Act, 1946	PMLA, 2002	Companies Act (CA) 2013	Customs Act, 1962
(iii)	Cases	(a) Terrorism, offences under UAPA, 1967 (b) National security	(a) Corruption economic (b) offences special crimes	(a) Money laundering (b) Proceeds of Crime (PoC)	Serious corporate frauds under section 447 of CA, 2013	(a) Customs offences (b) Smuggling (c) Trade frauds
(iv)	Investigate	Criminal investigation with police powers	Criminal investigation with police powers	Investigation into money laundering under PMLA	Investigation into corporate frauds	Customs and trade-related investigations
(v)	Arrest	Yes	Yes	Yes	Yes	Yes
(vi)	Attach/ Seize Property	No	No	Yes	Limited powers	Seizure and confiscation under the Customs Act
(vii)	Document Filed Before Court	Charge-sheet	Charge-sheet	Prosecution Complaint	Investigation Report or Complaint	Complaint or Charge-sheet
(viii)	Trial Court	NIA Special Court	CBI Special Court	PMLA Special Court	Special Court under the CA 2013	Criminal Court or Special Court under Customs-related laws
(ix)	Appellate Forum	High Court	High Court	High Court	High Court	High Court

10. What is flow chart for investigations by CBI, ED, NDPS, SFIO, NIA, and DRI?

Complaint or Information

Registration of Case

Search / Seizure / Summons

Arrest, when permissible?

Investigation

Complaint or Charge-sheet

Special Court

Trial

Appeal

11. What are practical points for practitioners before investigating agencies?

(i) To obtain the complete investigation records from “all” agencies.

(ii) To prepare a chronology common to “all” proceedings.

(iii) To compare statements recorded by different agencies for inconsistencies.

(iv) To examine the legality of search, seizure, arrest, and sanction.

(v) To monitor bail proceedings across “all” forums.

(vi) To coordinate litigation strategy because findings in one proceeding may influence another, even though each case is decided independently.

Chapter-II- CBI’s Special Courts under DSPE Act, 1946

12. What is Role of Special CBI Courts?

• The CBI investigates offences under the Delhi Special Police Establishment Act (DSPEA), 1946 and prosecutes cases mainly involving:

(i) Corruption cases under Prevention of Corruption Act (PCA) 2018

(ii) Bank frauds investigated by CBI

(iii) Economic offences

(iv) Major criminal conspiracies

(v) High-profile murder and other serious criminal cases transferred to CBI

(vi) Coal Block, Commonwealth Games and other notified CBI cases

13. What are Functions of Special CBI Courts?

(i) To take cognizance of CBI charge sheets.

(ii) To conduct trials under the Prevention of Corruption Act (PMLA), 1988 and other applicable laws

(iii) To examine witnesses and evidence.

(iv) To pass judgments and award sentences.

(v) To hear applications relating to bail, discharge, and framing of charges.

Chapter-III- ED’s Special Courts under PMLA, 2002

14. What is Role of ED Special Courts?

• The Central Govt. designates Special Courts under Section 43 of the Prevention of Money Laundering Act, (PMLA) 2002 for dealing with:

(i) Money laundering prosecutions filed by ED.

(ii) Confirmation of criminal liability “after” ED files a prosecution complaint.

(iii) Trial of scheduled offences linked with money laundering.

(iv) Confiscation of Proceeds of Crime (PoC) “after” conviction, where applicable.

(v) Bail applications under the stringent provisions of PMLA, 2002.

Chapter-IV- NDPS’s Special Courts under NDPS Act, 1985

15. What is Role of NDPS Special Courts for NCB, DRI, Custom and State Police?

• The special Courts try serious narcotics offences investigated by agencies i.e. the Narcotics Control Bureau (NCB), DRI, Customs and State Police under the Narcotic Drugs and Psychotropic Substances (NDPS) Act 1985.

16. What are Functions of NDPS Special Courts for NCB, DRI, Custom or State Police?

(i) Trial of commercial quantity narcotics cases.

(ii) Deciding bail applications under Section 37 of the NDPS Act, 1985.

(iii)Recording evidence.

(iv) Ordering confiscation of narcotics and related property.

(v) Conviction or acquittal of accused

Chapter-V- NIA’s Special Courts under NIA Act, 2008

17. What are Special Courts under NIA?

• NIA Special Courts are designated courts established under the National Investigation Agency (NIA) Act, 2008 to conduct speedy trials of cases investigated by the NIA and “certain” other scheduled offences.

18. What is legal basis for establishing NIA’s special courts?

(i) Established under Sections 11 and 22 of the NIA Act, 2008.

(ii) The Central or State Govts. in “certain” cases designates these courts in consultation with the Chief Justice of the concerned High Court.

19. What is legal jurisdiction for NIA’s special courts?

• Special courts try offences listed in the Schedule to the NIA Act, 2008 like:

(i) Terrorism-related offences.

(ii) Waging war against India.

(iii) Bomb blasts and terrorist financing.

(iv) Counterfeiting of currency when covered under scheduled offences.

(v) Hijacking and maritime piracy.

(vi) Offences relating to weapons of mass destruction.

(vii) Certain cyber terrorism

(viii) Human trafficking and offences added to the Schedule through later amendments.

20. What are matters being investigated by NIA’s special courts?

(i) When matters are primarily investigated by the NIA.

(ii) When matters are relating to schedule offences, investigated by State police or other agencies, depending on the circumstances and applicable law

21. What are the procedures to be followed by NIA’s special courts

(i) The cases are to be heard on a day-to-day basis, as far as practicable.

(ii) The judges are specially designated.

(iii) The witness protection measures may be adopted.

(iv) The proceedings are intended to be faster than in ordinary criminal courts.

22. What is appeals against special courts’ orders under NIA?

• The appeals from judgments of an NIA Special Court lie directly to a Division Bench of the concerned High Court, rather than following the usual Sessions Court appellate route.

23.What is name of state wise NIA’s special courts?

S.No	State / Union Territory	NIA’s Special Courts
(i)	Andhra Pradesh	Special Court at Amaravati/Vijayawada
(ii)	Arunachal Pradesh	District & Sessions Judge, Yupia
(iii)	Assam	Special Judge (CBI), Guwahati
(iv)	Bihar	“Exclusive” NIA Special Court, Patna (ADJ-XV)
(v)	Chhattisgarh	Special NIA Court, Raipur
(vi)	Goa	Designated Sessions Court, Panaji
(vii)	Gujarat	“Exclusive” NIA Special Court, Ahmedabad
(viii)	Haryana	Designated Court, Panchkula
(ix)	Himachal Pradesh	Designated Court, Shimla
(x)	Jharkhand	“Exclusive” NIA Special Court, Ranchi
(xi)	Karnataka	Special NIA Court, Bengaluru
(xii)	Kerala	Special NIA Court, Ernakulam (Kochi)
(xiii)	Madhya Pradesh	Special NIA Court, Bhopal
(xiv)	Maharashtra	“Exclusive” NIA Special Court and additional designated courts, Mumbai
(xv)	Manipur	Designated Court, Imphal
(xvi)	Meghalaya	Designated Court, Shillong
(xvii)	Mizoram	Designated Court, Aizawl
(xviii)	Nagaland	Designated Court, Kohima
(xix)	Odisha	Special NIA Court, Bhubaneswar
(xx)	Punjab	Special NIA Court, Mohali (SAS Nagar)
(xxi)	Rajasthan	Special NIA Court, Jaipur
(xxii)	Sikkim	Designated Court, Gangtok
(xxiii)	Tamil Nadu	Special NIA Court, Poonamallee (Chennai)
(xxiv)	Telangana	Special NIA Court, Hyderabad
(xxv)	Tripura	Designated Court, Agartala
(xxvi)	Uttar Pradesh	Special NIA Court, Lucknow
(xxvii)	Uttarakhand	Designated Court, Dehradun
(xxviii)	West Bengal	Special NIA Court, Kolkata
(xxix)	NCT of Delhi	Special NIA Courts, Patiala House Complex, Delhi
(xxx)	Jammu & Kashmir	“Exclusive” NIA Special Court, Jammu and designated court at Srinagar
(xxxi)	Ladakh	Designated Court, Leh
(xxxii)	Chandigarh	Designated Court, Chandigarh
(xxxiii)	Puducherry	Designated Court, Puducherry
(xxxiv)	Andaman & Nicobar Islands	Designated Court, Port Blair
(xxxv)	Dadra & Nagar Haveli and Daman & Diu	Designated Court, Daman
(xxxvi)	Lakshadweep	Designated Court, Kavaratti

24. What is the recent development on NIA’s special courts?

• Now

(i) Patna (Bihar) became an “Exclusive” NIA Special Court in Jan 2026.

(ii) Ahmedabad (Gujarat) is notified as an “Exclusive” NIA Special Court in March 26.

(iii) The Supreme Court has directed States/UTs to establish additional “Exclusive” NIA/UAPA courts where case pendency is high, and the Central Govt. has indicated expansion of the network of “Exclusive” NIA’s special Courts.

25. What is flow chart for investigation to try in NIA cases?

Information about a Scheduled Offence

FIR registered by State Police

State Govt. sends report to Ministry of Home Affairs (MHA) under Sec 6, NIA Act 2008

MHA examines whether the case is fit for NIA investigation?

NIA takes over
investigation

State Police
continues investigation

NIA re–registers the case (RC Number)

Investigation by NIA

Collection of evidence

Search and seizure

Arrests

Custodial interrogation

Forensic examination

Digital evidence collection

Financial investigation

Letters Rogatory or MLAT when outside India

Expert opinions

Accused produced before Special Court/Magistrate for remand

Completion of investigation

Charge Sheet / Final Report under Sec 173 CrPC / 193 BNSS, where applicable filed before NIA Special Court

Court takes Cognizance

Supply of documents to accused

Arguments on Charge

Charges Framed

Trial

Examination-in-Chief

Cross-examination

Documentary evidence

Expert witnesses

Electronic evidence

Statement of accused

Defence Evidence, if any

Final Arguments

Judgment

Acquittal Conviction

Sentencing

Appeal to Division Bench of the High Court under sec 21, NIA Act, 2008

Supreme Court i.e. Special Leave Petition (SLP)/ Statutory Appeal, when applicable

26. What are schedule offences under NIA Act, 2008?

• NIA investigates “only” offences listed in the Schedule to the NIA Act, 2008 like:

(i) Offences under the UAPA, 1967

(ii) Offences under the Anti-Hijacking Act (AHA), 2016

(iii) Offences under the Suppression of Unlawful Acts (SUA) against Safety of Maritime Navigation Act (SMNA) 2002

(iv) Offences under the other notified laws.

27. What is Central govt.’s (MHA) role under NIA Act, 2008?

• The Ministry of Home Affairs (MHA) decides whether the NIA should take over the investigation.

28. What is Pan-India jurisdiction under NIA Act, 2008?

• The NIA can investigate offences anywhere in India “without” requiring the consent of the State Govt.

29. What is special court under NIA Act, 2008?

• Trials are conducted by the designated NIA Special Court having territorial jurisdiction.

30. What is appeal under NIA Act, 2008?

• Appeals from the NIA Special Court lie directly to a Division Bench of the High Court.

31. What are Parallel Proceedings by special courts under NIA Act, 08 and PMLA 02?

• In many terrorism-related matters, “multiple” agencies may act simultaneously:

(i) The Prosecution proceedings in terrorist incident

• The prosecutions proceedings in terrorist incident are to be carried by NIA’s Special Court

(ii) The prosecution proceedings in money laundering activity

• The prosecutions proceedings in money laundering activity are to be carried by ED’s Special Court

(iii) The Prosecution proceedings in other IPC, 1860 /BNS, 2023 offences

• The prosecutions proceedings in other IPC/BNS offences are to be carried by NIA’s special court when investigated by NIA

(iv) The Prosecution proceedings in DRI, Customs, FIU-IND or Income Tax offences

• The Prosecution proceedings in DRI, Customs, FIU-IND or Income Tax are to be carried independent under the respective statutes

Chapter-VI- SFIO’s Special Courts under Companies Act 2013

32. What are SFIO’s Special Courts?

(i) SFIO Special Courts are Special Courts designated under the Companies Act (CA) 2013 to try offences those investigated by the Serious Fraud Investigation Office (SFIO).

(ii) Special Courts under the CA, 2013 not courts “exclusively” dedicated to SFIO cases.

(iii) They can also try “other” offences under the CA, 2013.

33. What is legal basis for SFIO’s Special Courts?

(i) Central govt. is empowered to establish or designate Special Courts under section 435 of CA, 2013

(ii) Central govt. is empowered to specifies the jurisdiction and procedure of these courts under section 436 of CA, 2013

(iii) The Central Govt. establishes or designates these courts in consultation with the Chief Justice of the concerned High Court

34. What is composition for SFIO’s Special Courts?

(i) Special Courts under the Category-I

(a) The Special Courts presided over by a Sessions Judge or Additional Sessions Judge

(b) The Special Courts Tries serious offences punishable with imprisonment of 2 years or more than 2 years.

(ii) Special Courts under the Category-II

(a) The special Courts presided over by a Metropolitan Magistrate or Judicial Magistrate First Class

(b) The special Courts tries offences punishable with imprisonment of less than 2 years.

35. What is jurisdiction for SFIO’s Special Courts?

• The special courts try offences under the CA, 2013 like:

(i) Fraud under Section 447.

(ii) False statements.

(iii) Falsification of books of account.

(iv) Failure to maintain statutory records.

(v) Investor-related offences.

(vi) Other offences investigated by the SFIO.

36. What is flow chart for SFIO’s investigations and trial by SFIO’s special courts?

Complaint or Information

Central Govt. orders SFIO Investigation under section 212 of CA, 2013

SFIO Investigation

Search

Seizure

Examination of directors

Digital forensic analysis

Financial analysis

Investigation Report

Complaint filed before Special Court

Court takes Cognizance

Charges

Trial

Judgment

Appeal

37. What are SFIO’s powers under Companies Act 2013?

(i) To investigate complex corporate frauds.

(ii) To examine directors, officers, auditors, and employees.

(iii) To obtain documents from companies and government authorities.

(iv) To conduct searches and seizures where authorized.

(v) To arrest persons for offences under Section 447 of the CA, 2013 subject to statutory safeguards.

38. What are interactions by SFIO with other agencies?

• An SFIO investigation often runs alongside investigations by “other” agencies like:

(i) The ED

• • • SFIO’s investigation often interacts with the ED for money laundering under the PMLA, 2002.

(ii) The CBI

• • • SFIO’s investigation often interacts with the CBI for Corruption involving public servants

(iii) The Income Tax Department (ITD)

• • • SFIO’s investigation often interacts with the ITD for tax evasion

(iv) The SEBI

• • • SFIO’s investigation often interacts with the SEBI for securities law violations

(v) The DRI/DGGI

• • • SFIO’s investigation often interacts with the DRI/DGGI for Customs or GST fraud, when applicable

39. What are practical points for practitioners when appearing in SFIO matters?

• To check for:

(i) The validity of the Central Govt’s order directing an SFIO investigation under Section 212 of CA, 2013.

(ii) Whether the investigation followed the statutory procedure?

(iii) The admissibility and reliability of electronic records and forensic accounting evidence.

(iv) The interplay between SFIO proceedings and parallel actions by ED, SEBI, Income Tax, or CBI.

(v) Bail considerations, especially in prosecutions involving fraud under Section 447 of CA, 2013.

40. What is flow chart for SFIO’s investigations?

Corporate Fraud Complaint

Central Govt. orders for SFIO Investigation under section 212 of CA, 2013

SFIO Investigation

Search or Seizure

Forensic Audit

Digital Evidence

Director Examination

Investigation Report

Complaint before Special Court under CA, 2013

Trial

Appeal

41. What is Central govt.’s powers for establishing or designating special courts?

i. The Central Govt. may establish or designate Special Courts under Sections 435 and 436 of the CA, 2013 to ensure the speedy trial of offences.

ii. The Special Court is presided over either by a Sessions Judge/Additional Sessions Judge or by a Metropolitan Magistrate/Judicial Magistrate First Class depending on the punishment

42.What is multi-agency investigation model?

Corporate Fraud under section 447 of CA, 2013

SFIO ED CBI DRI or DGGI

SFIO’s ED’s CBI’s DRI’s

Special Court Special Court Special Court Special Court

43.What is practical litigation strategy for multiple agencies investigations?

i. To prepare 1 master chronology for “all” proceedings.

ii. To compare statements recorded by different agencies for “all” inconsistencies.

iii. To challenge the legality of searches, seizures, arrests, and sanctions where appropriate.

iv. To coordinate “bail” applications across different forums.

v. To monitor the impact of findings in 1^st proceeding on parallel proceedings, while recognizing that each forum applies its own statutory framework.

44.What are areas in enforcement laws for multiple agencies investigations?

i. The NIA’s Special Courts

ii. The CBI’s Special Courts

iii. The ED’s Special Courts under the PMLA, 2002.

iv. The SFIO’s Special Courts under CA, 2013

v. The NDPS’s Special Courts

vi. The Customs or DRI’s Prosecutions

vii. The GST or DGGI’s Prosecutions

viii. The SEBI’s Prosecutions

Chapter-VII- DRI’s Special Courts under Custom Act 1962

45. What are DRI’s Special Courts?

(i) There is no separate statutory system of DRI’s Special Courts in India.

(ii) The Directorate of Revenue Intelligence (DRI) investigates offences primarily under the Customs Act, 1962.

(iii) The prosecutions are conducted before the criminal courts designated under the Customs Act 1962 and the Code of Criminal Procedure/BNSS, rather than before courts “exclusively” constituted for DRI cases.

46. What is the name of courts to try DRI cases?

• Depending on the nature and seriousness of the offence, the case may be tried by:

(i) The Judicial Magistrate First Class (JMFC) for less serious offences.

(ii) The Chief Judicial Magistrate (CJM) / Chief Metropolitan Magistrate (CMM) in metropolitan areas or where jurisdiction is vested.

(iii) The Court of Session (Sessions Court) where the offence is “exclusively” triable by a Sessions Court or has been committed to it.

• Hence these are regular criminal courts, not “exclusive” DRI Special Courts.

47. What is the flow chart for DRI prosecution process?

Intelligence Input

Investigation by DRI

Search, Seizure & Recording of Statements

Arrest, when warranted

Adjudication Proceedings (Customs)

Departmental Criminal Prosecution

Adjudication

(Order by Customs)

Complaint filed before competent criminal court

Trial

Appeal

48. What is diff. between civil and criminal proceeding?

• A DRI investigation often results in 2 parallel proceedings:

S.No	Civil (Departmental) Proceedings	Criminal Proceedings
(i)	Adjudication by Customs authorities	Trial before a criminal court
(ii)	Recovery of customs duty	Punishment i.e. imprisonment and/or fine
(iii)	Imposition of monetary penalty	Conviction or acquittal
(iv)	Confiscation of goods	Determination of criminal liability

• The departmental (civil) and criminal proceedings are legally independent.

49. What is procedure for civil and criminal proceeding?

(i) The Customs authorities may continue adjudication even when a criminal prosecution is pending.

(ii) A criminal court may proceed with the trial even when the status of departmental adjudication.

(iii) The outcome of 1st proceeding does not automatically determine the outcome of the 2nd proceeding because they serve different purposes and apply different standards of proof.

50. What are parallel civil and criminal proceedings?

(i) A person may be required to pay customs duty and penalties in civil (departmental) proceedings even when they are acquitted in criminal case.

(ii) Conversely, a criminal prosecution may continue even “after” civil (departmental) adjudication has concluded.

(iii) However, in exceptional cases where both proceedings are based on the same facts and identical evidence, courts may stay 1st proceeding or give weight to findings in the 2nd proceeding, depending on the circumstances.

(iv) These situations are decided on a case-by-case basis

51. Whether ED, CBI, SFIO, DRI and ITD are permitted to investigate in same matter?

• Yes
• A single customs fraud can trigger investigations by multiple agencies like:

(i) The DRI investigates for the customs duty evasion, smuggling, import or export fraud.

(ii) The ED investigates for the customs offence generates Proceeds of Crime (PoC) under the PMLA 2002.

(iii) The CBI investigates for the public servants are suspected of corruption.

(iv) The SFIO investigates for the fraud involves serious corporate misconduct.

(v) The ITD investigates for the tax evasion or undisclosed income.

52. What are practical points for practitioners when appearing in DRI matters?

• To check for:

(i) The legality of the search and seizure.

(ii) The admissibility and voluntariness of statements recorded under the Customs Act, 1962.

(iii) The proper authorization and sanction for prosecution.

(iv) The relationship between departmental adjudication and criminal prosecution.

(v) The coordination of strategy when parallel proceedings by ED, CBI, or SFIO are also pending.

53. What is comparison of investigations by DRI, DGGI, ED & Custom/GST authorities?

• Comparative Investigation Flow for Economic Offence

Import or Export GST Fraud Proceeds of Crime (PoC)

DRI DGGI ED

Investigation Investigation Investigation

Search/Seizure Search/Seizure Search/Survey

Statements Statements Summons (PMLA)

Arrest Arrest Arrest

Show Cause Show Cause Provisional Attachment

Notice (SCN) Notice (SCN)

Adjudication Adjudication Confirmation by

(Customs) (GST) Adjudicating Authority

Criminal Criminal Prosecution Complaint

Prosecution Prosecution before PMLA’s special Court

Trial Trial Trial

Appeals Appeals Appeals

54. What is comparison of DRI, DGGI, ED & Custom/GST authorities?

S.No	Particulars	DRI	DGGI	ED	Customs Commissionerate
(i)	Principal Law	Customs Act,1962	GST Act,2017	PMLA, 2002	Customs Act, 1962
(ii)	Main Focus	(a) Smuggling (b) Customs fraud (c) Commercial fraud	(a) GST evasion (b) Fake invoicing (c) ITC fraud	(a) Investigation (b) Prosecution against money laundering (c) Attachment of Proceeds of Crime (PoC)	(a) Customs assessment (b) Recovery of duty (c) Compliance (d) Adjudication
(iii)	Search	Yes	Yes	Yes	Yes
(iv)	Seizure	Yes	Yes	Yes	Yes
(v)	Arrest	Yes	Yes	Yes	Yes
(vi)	Attachment of Property	Limited, seizure/confiscation under Customs Act, 1962	Limited, provisional attachment under GST Act, 2017	Yes extensive powers under PMLA, 2002	Limited powers for goods and certain property under Customs Act
(vii)	Adjudication	By Customs Adjudicating Authority	By GST Adjudicating Authority	By PMLA Adjudicating Authority	By Customs Adjudicating Authority
(viii)	Criminal Trial	Criminal Court	Criminal Court	PMLA Special Court	Criminal Court

55. What is key difference between DRI, DGGI and ED for investigations?

S.No	Issue	DRI	DGGI	ED
(i)	Primary Objective	To protect customs revenue by preventing: (a) Smuggling (b) Customs duty evasion (c) illegal imports or exports	·To protect GST revenue by detecting: (a) GST evasion, (b) Fake invoicing (c) Fraudulent ITC claims	To investigate money laundering and identify: (a) Attachment (b) Confiscate Proceeds of Crime (PoC) under the PMLA, 2002
(ii)	Predicate Offence Required?	No	No	Yes in most PMLA cases, a predicate (scheduled) offence is required
(iii)	Property Attachment	No “Except” seizure or confiscation under the Customs Act, 1962	No “Except” seizure of goods or documents under GST Act, 2017	Yes (a) Provisional attachment (b) Confiscation of Proceeds of Crime (PoC)
(iv)	Bank Account Freezing	Limited powers	Limited powers	“Extensive” powers for: provisionally attachment and freeze bank accounts linked to PoC
(v)	Special Court	No “Exclusive” DRI Special Court	No “Exclusive” DGGI Special Court	(a) No “Exclusive” ED Special Courts (b) Yes Designated PMLA Special Courts

57. What is comparison between workings of NIA, CBI, ED, SFIO, DRI and DGGI?

S.No	Particulars	NIA	CBI	ED (PMLA)	SFIO	DRI	DGGI
	Governing Law	NIA Act, 2008	DSPE Act, 1946	PMLA, 2002	CA, 2013	Customs Act, 1962	CGST Act, 2017
	Investigating Agency	NIA	CBI	ED	SFIO	DRI	DGGI
	Nature of Offences	Terrorism and Scheduled offences	Corruption, economic offences and special crimes	Money laundering and Proceeds of Crime (PoC)	Corporate fraud and Company law violations	Smuggling, customs duty evasion and Commercial fraud	GST evasion, fake invoicing, and Tax fraud
	“Exclusive” Special Court	Yes Special Court under the NIA Act, 2008	Yes Special Court under CBI or PC Act 1988	Yes Designated Special Court under the PMLA, 2002	No Cases tried by Special Courts under the Companies Act, 2013	No	No
	Power to Arrest	Yes	Yes	Yes	Yes	Yes	Yes
	Power to Attach Property	No	No	Yes, Provisional attachment under the PMLA, 2002	No	Limited Seizure or confiscation under the Customs Act, 1962	Limited Provisional attachment under the GST Act, 2017 for revenue protection

58. What is comparison between special courts for NIA, CBI, ED, SFIO and DRI?

S.No	Agency	Trial Forum
(i)	NIA	NIA Special Court
(ii)	CBI	CBI Special Court (Special Judge)
(iii)	ED	PMLA Special Court
(iv)	SFIO	SFIO Special Court designated under Sec. 435–436 of the CA, 2013
(v)	DRI	Regular criminal court having jurisdiction i.e. Judicial Magistrate First Class (JMFC), Chief Metropolitan Magistrate (CMM), or Sessions Court, depending on the offence

59. What is flow chart for DGGI’s Regular criminal court having jurisdiction?

Complaint or Intelligence

Registration of Case

Search or Seizure or Summons

Arrest when permitted

Investigation

Complaint or Charge-sheet

Special Court or Criminal Court

Trial

Appeal

60. What is misconception about “exclusive” Customs Special Courts?

(i) Customs Special Courts are courts designated to try criminal offences under the Customs Act, 1962.

(ii) A common misconception is that there is a nationwide system of “exclusive” Customs Special Courts similar to NIA or PMLA special courts, but in reality, there is no “exclusive” Customs Special Courts.

(iii) The Customs Act, 1962 does not establish a separate nationwide system of “exclusive” Customs Special Courts.

(iv) The criminal prosecutions under the Customs Act, 1962 are generally tried by the competent criminal courts i.e. Magistrate or Sessions Court, depending on the offence.

(v) In some jurisdictions, the State Govt. or High Court may designate particular courts to handle economic offences, including customs prosecutions, for administrative convenience, but these are not “exclusive” statutory Customs Special Courts under the Customs Act, 1962.

61. What types of proceedings are permitted?

• There are 2 types of proceedings are permitted under the Custom Act, 1962 i.e. Departmental (Adjudication) Proceedings and Criminal Prosecution

62. What are departmental (adjudication) proceedings?

• The departmental (adjudication) proceedings under the Custom Act, 1962 are conducted by Customs officers like:

(i) Commissioner of Customs

(ii) Principal Commissioner

(iii) Additional or Joint Commissioner

(iv) Deputy or Assistant Commissioner

• The departmental (adjudication) proceedings by Custom officers are not treated as Court

63. What are Custom officers’ powers under departmental (adjudication) proceedings?

• The Custom officers are permitted to decide:

(i) Duty demand

(ii) Goods’ confiscation

(iii) Redemption fine

(iv) Monetary penalties

64. What is criminal prosecution?

• When prosecution is sanctioned, the complaint is filed before the competent criminal court.

65. What is flow chart for 2 types of proceedings?

Intelligence or information

Search and Seizure

Investigation

Adjudication Criminal Prosecution

(Customs)

Duty or Penalty Criminal Court

Judgment

Appeal

66. Who are the authorities for investigations?

• Decision of authorities is depended on nature of the case i.e. Serious Customs offences and non-serious customs offences

(i) Directorate of Revenue Intelligence (DRI)

(ii) Customs Preventive Commissionerate (CPC)

(iii) Customs Commissionerate’s (CC)

(iv) Air Cargo or Port Customs formations

67. What are Serious Customs Offences for investigations?

(i) Smuggling of gold

(ii) Narcotic drugs when Customs has jurisdiction

(iii) Commercial quantity smuggling

(iv) Arms and ammunition smuggling

(v) Wildlife trafficking

(vi) Undervaluation and misdeclaration

(vii) Trade-based money laundering

(viii) Fake import or export documentation

68. What are parallel proceedings by DRI / Customs, ED, DGGI, ITD, CBI and SFIO?

S.No	Agency’s name	Subject Matter	Special Court/Forum
(i)	DRI or Customs	Customs Act offences	Criminal Court under Custom Act, 1962
(ii)	ED	Money laundering offences	ED’s Special Court under PMLA, 2002
(iii)	DGGI	GST evasion	Criminal Court under Custom Act, 1962
(iv)	Income Tax	Tax evasion	Tax authorities and criminal courts, where applicable
(v)	CBI	Corruption by public servant	CBI’s Special Court under DPSE Act, 1946
(vi)	SFIO	Corporate fraud	SFIO’s special court under CA, 2013

69. What is flow chart for proceedings by criminal court?

Departmental Adjudication

Adjudicating Authority

Commissioner (Appeals)

CESTAT

High Court

Supreme Court

Criminal Prosecution

Criminal Court

Sessions Court or High Court

Supreme Court

70. What are practical points for practitioners to handle customs prosecutions?

(i) To examine whether the search & seizure complied with statutory requirements.

(ii) To assess the voluntariness and admissibility of statements recorded under the Customs Act, 1962.

(iii) To review the validity of the sanction for prosecution, where required.

(iv) To distinguish the evidence used in departmental adjudication from that required for criminal conviction.

(v) To coordinate defence strategy when there are parallel proceedings by ED, DRI, DGGI, CBI, or SFIO.

Chapter-VIII- DGGI’s Special Courts under the GST Act, 2017

71. What are DGGI’s Special Courts?

(i) The Directorate General of GST Intelligence (DGGI) does not have its own “exclusive” Special Courts.

(ii) The DGGI investigates offences under the Central Goods and Services Tax (GST) Act, 2017 and related GST laws, but “criminal” prosecutions are tried before the “ordinary” criminal courts having jurisdiction under GST Act, 2017.

72. Who try the DGGI cases?

• It depends on the offence and the applicable criminal procedure like:

(i) Judicial Magistrate First Class (JMFC) or Metropolitan Magistrate (MM) for offences triable by Magistrates.

(ii) Chief Judicial Magistrate (CJM) or Chief Metropolitan Magistrate (CMM) when applicable.

(iii) Court of Session (Sessions Court) when the offence is triable by a Sessions Court after committal.

• Hence, there is no separate statutory network of DGGI Special Courts comparable to:

(i) NIA’s Special Courts

(ii) CBI’s Special Courts

(iii) ED’s Special Courts

73. What is the flow chart to try the DGGI cases?

Intelligence or Information

DGGI Investigation

Search

Inspection

Seizure

Summons

Statements

Arrest, when authorised

Show Cause Notice (SCN) for tax proceedings

Adjudication under GST Law Criminal Prosecution

Complaint before competent criminal court

Trial

Appeal

74. What is difference between tax and criminal proceedings?

S.No	Tax Proceedings	Criminal Proceedings
(i)	Show Cause Notice (SCN)	Criminal complaint
(ii)	Adjudication by GST authorities	Trial before a criminal court
(iii)	Tax, interest and penalty	Imprisonment and/or fine upon conviction
(iv)	Appeal through GST appellate hierarchy	Appeal through criminal appellate hierarchy

75. What are common offences investigated by DGGI?

(i) Fake GST invoices.

(ii) Fraudulent input tax credit (ITC).

(iii) Circular trading.

(iv) Bogus firms.

(v) Tax evasion.

(vi) Non-payment or short payment of GST.

(vii) Wrongful refund claims.

(viii) E-way bill fraud.

76. What is comparison between different agencies for “exclusive” special courts?

S.No	Agency’s Name	“Exclusive” Special Court
(i)	NIA	Yes
(ii)	CBI	Yes
(iii)	ED	Yes
(iv)	SFIO	No
(v)	DRI	No
(vi)	DGGI	No

Chapter-IX- SEBI’s Special Courts under the SEBI Act, 1992

77. What are SEBI’s Special Courts?

(i) The Special Courts designated under the Securities and Exchange Board of India (SEBI) Act, 1992 for the speedy trial of offences punishable under the SEBI Act, 1992.

(ii) There is not a nationwide network of “exclusive” SEBI’s Court in every State.

(iii) The Central Govt. designates 1 or more than 1 existing Courts of Session as Special Courts for SEBI offences in consultation with the Chief Justice of the concerned High Court

78. What is legal basis for designating Special Courts?

(i) Designating of Special Courts are required under section 26A of SEBI Act, 1992

(ii) Appeal provisions are required to establishment or designation of Special Courts under section 26B of SEBI Act, 1992

79. What is composition for SEBI’s designated Special Courts?

• A SEBI’s Special Court is ordinarily presided over by a Sessions Judge or an Additional Sessions Judge designated for this purpose.

80. What are areas of jurisdictions for Special Courts to try criminal offences?

• SEBI’s Special Courts try criminal offences under the SEBI Act, 1992 including prosecutions relating to:

(i) Insider trading.

(ii) Fraudulent and unfair trade practices.

(iii) Market manipulation.

(iv) Non-compliance with SEBI directions.

(v) Failure to comply with orders of the Adjudicating Officer (AO) or the Securities Appellate Tribunal (SAT), when prosecution is provided by law.

(vi) Other offences punishable under the SEBI Act, 1992

81. What is the flow chart from investigation to trial?

Complait or Information

SEBI Investigation

Summons

Document Collection

Statements

Digital Evidence

Forensic Analysis

Decision to Prosecute

Complaint before SEBI Special Court

Cognizance

Trial

Judgment

Appeal

82. What is difference between civil & criminal proceedings?

• The SEBI often conducts “parallel” civil or regulatory and criminal proceedings.

S.No	Civil or Regulatory proceedings	Criminal proceedings
(i)	Adjudication by SEBI	Trial before SEBI Special Court
(ii)	Monetary penalty	Imprisonment and/or fine
(iii)	Debarment from securities market	Criminal conviction or acquittal
(iv)	Directions under Sections 11 and 11B	Criminal prosecution under the SEBI Act

83. What is flow chart for appeals against regulatory orders?

SEBI Order

Securities Appellate Tribunal (SAT)

Supreme Court

84. What is flow chart for appeals against criminal prosecutions?

SEBI Special Court

High Court

Supreme Court

85. What is comparison between SEBI’s special courts and other special courts?

S.No	Agency’s name	“Exclusive” special court
(i)	The NIA	Yes
(ii)	The CBI	Yes
(iii)	The ED	Yes
(iv)	The SEBI	(a) Yes, the SEBI has designated session courts for criminal prosecutions / offences. (b) No, the SEBI has “exclusive” special courts for criminal prosecutions / offences.
(v)	The SFIO	(a) Yes, the SFIO has Special Courts under CA, 2013 (b) No, the SFIO has “exclusive” Special Courts
(vi)	The DRI	(a) Yes, the DRI has Special Courts under Custom Act, 1962 (b) No, the DRI has “exclusive” Special Courts
(vii)	The DGGI	(a) Yes, the DGGI has Special Courts under CGST Act, 2017 (b) No, the DGGI has “exclusive” Special Courts

86. What are practical points for practitioners to handle SEBI’s prosecutions?

(i) To distinguish between regulatory proceedings i.e. penalties, market-access restrictions, directions and criminal prosecutions.

(ii) To review the statutory basis for the prosecution and the evidence supporting allegations i.e. insider trading or market manipulation.

(iii) To consider the impact of parallel proceedings before SAT, civil courts, or other enforcement agencies i.e. ED or SFIO.

(iv) To coordinate defence strategy when the same facts are under examination in multiple forums.

Chapter-X- Special courts in Delhi

87. What are Rouse Avenue District Courts complex in Delhi?

(i) Special CBI Courts

(ii) Special PMLA (ED) Courts

(iii) Other courts dealing with economic offences.

(iv) Address

• Deen Dayal Upadhyay Marg, Near ITO, New Delhi – 110002

(v) Contact

• Phone: +91 95991 38139 for Court complex enquiry at Rouse Avenue District Court Complex, Deen Dayal Upadhyay Marg, Near ITO, New Delhi

88. What are Patiala House Courts in Delhi?

• Certain Special CBI, NDPS and central agency matters.
• Address:

India Gate, New Delhi – 110001

89. What are Tiz Hazari Courts in Delhi?

• Certain cases depending on notifications.
• Address:

Tis Hazari, Delhi – 110054

90. What are Dwarka Courts in Delhi?

• Certain cases depending on notifications.
• Address:

Sector 10, Dwarka, New Delhi – 110075

91. What are Saket District Couts in Delhi?

• Certain cases depending on notifications.
• Address:

Sector 6, Pushp Vihar, Saket, New Delhi – 110017

92. What are NDPS Special Court Karkardooma Court in Delhi?

• The NDPS cases depending on notifications

93. What are NDPS Special Court at other district courts in Delhi?

• The NDPS cases depending on notifications

94. What is address and contact number of CBI Court in Delhi?

(i) Address

• • Pandit Deendayal Upadhyay Marg, New Delhi – 110002.

(ii) Court Contact

• • ·Phone: +91 95991 38139 (Court complex enquiry) Rouse Avenue District Court Complex

95. What is flow chart for special court’s proceedings?

FIR/ECIR (Enforcement Case Information Report)

Investigation

Complaint/Charge Sheet

Cognizance

Trial

Appeal

Chapter-XI- Special Courts outside Delhi

96. What ae Special Courts outside Delhi?

(i) The Special CBI Courts, PMLA (ED) Special Courts, and NDPS Special Courts function in almost every State and Union Territory (UT).

(ii) These are generally designated Sessions Courts or CBI Courts notified by the Central or State Govts. under the respective Acts i.e. PMLA, 2002 and NDPS Act, 1985 rather than separate “permanent” courts.

97. What is directory of principal special courts outside Delhi?

S.No	State / UT	CBI Special Court	ED (PMLA) Special Court	NDPS Special Court
(i)	Maharashtra	Mumbai and Nagpur	Mumbai	Mumbai, Pune and Nagpur
(ii)	Gujarat	Ahmedabad	Ahmedabad	Ahmedabad and Surat
(iii)	Rajasthan	Jaipur and Jodhpur	Jaipur	Jaipur and Jodhpur
(iv)	Uttar Pradesh	Lucknow and Ghaziabad	Lucknow	Lucknow, Kanpur and Varanasi
(v)	Punjab	Mohali (SAS Nagar)	Chandigarh and Mohali	Amritsar and Ludhiana
(vi)	Haryana	Panchkula	Panchkula	Gurugram and Faridabad
(vii)	Chandigarh	Chandigarh	Chandigarh	Chandigarh
(viii)	Madhya Pradesh	Bhopal and Jabalpur	Bhopal	Bhopal and Indore
(ix)	Chhattisgarh	Raipur	Raipur	Raipur
(i)	Bihar	Patna	Patna	Patna
(ii)	Jharkhand	Ranchi	Ranchi	Ranchi
(iii)	West Bengal	Kolkata (Bichar Bhawan)	Kolkata	Kolkata
(iv)	Odisha	Bhubaneswar	Bhubaneswar	Bhubaneswar
(v)	Assam	Guwahati	Guwahati	Guwahati
(vi)	Telangana	Hyderabad	Hyderabad	Hyderabad
(vii)	Andhra Pradesh	Vijayawada and Visakhapatnam	Vijayawada	Vijayawada
(viii)	Karnataka	Bengaluru	Bengaluru	Bengaluru and Mysuru
(ix)	Tamil Nadu	Chennai	Chennai	Chennai and Madurai
(x)	Kerala	Ernakulam	Ernakulam	Thodupuzha and Vadakara and additional NDPS Special Courts are being established

98. What is address of CBI’s courts in Jaipur-Rajasthan?

(i) Special Judge, CBI Court No. 1

(ii) District & Sessions Court Campus, Jaipur – 302006

99. What is address of CBI’s courts in Mumbai-Maharashtra?

(i) Special CBI Court

(ii) City Civil & Sessions Court Complex, Fort, Mumbai – 400032

100. What is address of CBI’s courts in Ahmedabad-Gujarat?

(i) Principal City Civil & Sessions Court

(ii) Bhadra, Ahmedabad – 380001

101. What is address of CBI’s courts in Lucknow-Uttar Pradesh?

(i) CBI Court

(ii) District & Sessions Court Campus, Lucknow – 226001

• What is address of CBI’s courts in Patna-Bihar?

(i) Additional District & Sessions Judge (Special Court)

(ii) Civil Court Campus, Patna – 800001

• What is address of CBI’s courts in Kolkata-West Bengal?

(i) Special Judge, CBI Courts

(ii) Bichar Bhawan, Alipore, Kolkata – 700027.

(iii) Additional CBI Courts have also been designated as PMLA Special Courts for the State.