ENFORCEMENT DIRECTORATE AND ANR. versus M. SAMBA SIVA RAO AND ORS.

ENFORCEMENT DIRECTORATE AND ANR. versus M. SAMBA SIVA RAO AND ORS.

Refusal to comply with the directions under a summons issued by the Enforcement Directorate under Section 40 of the Foreign Exchange Regulation Act, 1973 amounts to a contravention of a direction issued under the Act, which squarely falls within the ambit of Section 56 and is punishable under the Act, regardless of the involvement of any money value.

Parties
Appellant: Enforcement Directorate; Respondent: M. Samba Siva Rao; Appellant: Union of India; Respondent: Other Respondents
Jurisdiction
India
Judgment Date
09 May 2000
Procedural Posture
Criminal Appeal / Post Judgment Reversal of Delhi High Court, Remand for Proceedings
Outcome
appeal allowed, judgment of Delhi High Court set aside
Legal Topics
Foreign Exchange Regulation Act, Interpretation of Penal Provisions, Failure to Comply With Summons, Scope of Section 56 FERA
Criminal Law Economic Offences Foreign Exchange Regulation Act Interpretation of Penal Provisions Failure to Comply With Summons Scope of Section 56 FERA

Case Brief

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Parties

Enforcement Directorate

Appellant

M. Samba Siva Rao

Respondent

Union of India

Appellant

Other Respondents

Respondent

Procedural Posture

Criminal Appeal / Post Judgment Reversal of Delhi High Court, Remand for Proceedings

Legal Issues

  1. 1 Whether refusal to comply with a summons issued under Section 40 of FERA, 1973 attracts Section 56 of the Act
  2. 2 Interpretation of 'in any other case' under Section 56(1)(ii) FERA

Ratio Decidendi

Refusal to comply with the directions under a summons issued by the Enforcement Directorate under Section 40 of the Foreign Exchange Regulation Act, 1973 amounts to a contravention of a direction issued under the Act, which squarely falls within the ambit of Section 56 and is punishable under the Act, regardless of the involvement of any money value.

Court Disposition

appeal allowed, judgment of Delhi High Court set aside

Orders

  • Impugned judgment of the Delhi High Court set aside
  • Complaint proceedings to be continued in accordance with law