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KA. Manshoor Vs. Assistant Director, Enforcement Directorate, Governme ...

Court : Chennai

Subject : FEMA

Acts : Foreign Exchange Management Act, 1999 - Sections 13, 13(1), 15, 37, 37(3) and 49; Income Tax Act, 1961 - Sections 131, 131(1A), 132, 132(1), 147 and 272A(1); Foreign Exchange Regulation Act, 1973 - Sections 19(2); Code of Civil Procedure (CPC) - Sections 30 - Order 11, Rules 12, 14 and 15; Taxation on Income (Investigation Commission) Act, 1947; Customs Act, 1962 - Sections 108; Constitution of India - Articles 14, 20(3) and 21; Evidence Act - Sections 24

Reported in : [2010]97SCL167(Mad)

come forward to challenge the summons issued by the respondent, dated 29.12.2008 issued under Section 37 of the FEMA read with Section 131 of the Income Tax Act, 1961. The summon issued reads as follows:WHEREAS your attendance

Shri S. Radhakrishnan and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (2007)(212)ELT436Tri(Chennai)

Customs Authorities that they had released foreign exchange in travellers cheques to the passengers. So the regulations under FEMA were fully complied with. He also stated that the customs authorities had no jurisdiction in the matter. The

Azeez Vs. State of Kerala

Court : Kerala

Subject : FEMA

Acts : Foreign Exchange Regulation Act, 1973 - Sections 9(1), 50, 51, 52, 52(1), 52(2), 52(3), 52(4), 52(5), 54, 56, 63, 70 and 70(1); Foreign Exchange Management Act, 1999 - Sections 13, 14, 15, 49, 49(3), 49(4), 49(5) and 49(6); General Clauses Act, 1897 - Sections 6

Reported in : 2006(2)KLT145; [2006]68SCL561(Ker)

by the Foreign Exchange Management Act, 1999 (hereinafter referred to as 'FEMA'). He contended that Section 14 of FEMA provides for enforcement of the orders of the adjudicating authority and if the penalty imposed is not paid

Suborno Bose Vs. Appellate Tribunal for Foreign Exchange and ors.

Court : Kolkata

Subject : Commercial

Acts : Special Director (Appeals) Foreign Exchange Management Act; ;Foreign Exchange Management Act, 1999 - Sections 8(10), 10(1), 10(5), 10(6), 16(3), 17(4), 42(1), 46, 47 and 47(2); ;Customs Act, 1962; ;Foreign Exchange Regulation Act, 1973; ;Foreign Exchange Management Rules; ;Foreign Exchange Management (Realization, Repatriation and Surrender of Foreign Exchange) Regulations, 2000 - Regulations 4(1) and 6(1)

Reported in : [2009]150CompCas113(Cal),[2008]88SCL23(Cal)

said Act does not sustain and the present proceedings should be dropped.18. The appellate authority, Special Director (Appeals) FEMA duly passed an order dated 13th June, 2005 under Section 17(4) of the said Act and held that

Suman Sehgal Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : ConstitutionFEMA

Acts : Foreign Exchange Management Act, 1999 - Sections 6, 10, 10(3), 12, 13, 14, 19, 23, 29(1), 34, 36, 37, 37(1)(2), 37(1)(3), 37(3), 38, 50 and 51; Income Tax Act, 1961 - Sections 131, 131(1A), 131(3) and 132(1); Passports Act, 1967 - Sections 3, 10 and 23; Passport (Entry into India) Act, 1920; Emigration Act, 1983; Registration of Foreigners Act, 1939; Foreigners Act, 1946; Enemy (Continuance of Emergency Provisions) Act, 1947; Foreigners Law (Application and Amendment) Act, 1962; Foreign Exchange Regulation Act, 1973; Code of Criminal Procedure (CrPC) - Sections 10, 100, 104, 165, 165(1) and 165(5); Constitution of India - Articles 19(1), 21 and 226

Reported in : AIR2006Delhi216; [2007]138CompCas988(Delhi); (2006)203CTR(Del)129; 2006(88)DRJ721; [2007]73SCL286(Delhi)

ORDER FOR IMPUNDING OF PASSPORTS UNDER SECTION 37 OF FEMA, 1999 READ WITH SECTION 131(3) OF THE INCOME TAX ACT, 1961Consequent to the Volcker Committee Report on Oil-For-Food

P. Giribabu Vs. Deputy Director of Enforcement

Court : Chennai

Subject : FEMA

Acts : Foreign Exchange Management Act, 1999 - Sections 13, 37, 37(1) and 37(3); ;Income Tax Act, 1961 - Sections 131, 131(1), 131(B) and 293; ;Oaths Act, 1969 - Sections 3, 4, 5, 6(2) and 7; ;Sea Customs Act - Section 171A and 171A(4); ;Indian Oaths Act, 1873; ;Advocates Act, 1961 - Section 30; ;Karnataka Land Reforms Act - Section 20A; ;Haryana Ceiling on Land Holdings Act; ;Customs Act, 1962 - Section 108; ;Code of Civil Procedure (CPC) , 1908 - Section 135(2) - Order 10, Rule 2 - Order 16 - Order 18, Rule 2; ;Constitution of India - Articles 20(3) and 21

Reported in : [2010]99SCL268(Mad)

rejecting his request.(ii) Section 37(3) of the Foreign Exchange Management Act, 1999 (FEMA) provides that the officers under FEMA shall exercise powers like the powers conferred on the Income-tax authorities under the Income-tax Act, 1961, subject to

Mr.Atul Lall, S/O Mr.M.B.L.SaxenA. Vs. Union of India, Through the Sec ...

Court : Karnataka

Subject : FERA,FEMA

Acts : Foreign Exchange Management (Adjudication Proceedings & Appeal) Rules, 2000 - Rule 4 ; Foreign Exchange Management Act, 1999 - Section 13( i), 16(3), 7(1)(a), 49(3)(4)(5a), 7, 8, Read with 9, 13(u)(h) ; oreign Exchange Regulation Act, 1973 - Sections 18, 51(1);

on the complaint filed by the Assistant Director of Enforcement. Bangalore, on 01.02.2010 under Section 16(3) of the FEMA alleging that M/s.Enlel (pvt.) Limited had made export of Quartz Analog Wrist Watches along with FOP items to

Prof. Krishnaraj Goswami, Advocate Vs. the Reserve Bank of India Throu ...

Court : Mumbai

Subject : FEMA

Acts : Foreign Exchange Management Act, 1999 - Sections 10(1), 10(4) and 11(1); Companies Act; Securities Contracts (Regulation) (Manner of Increasing and Maintaining Public Shareholding in Recognised Stock Exchanges) Regulations, 2006; Foreign Exchange Management (Transfer or issue of Security by a Person Resident Outside India) Regulations, 2000; Securities and Exchange Board of India Regulations

Reported in : 2007(6)BomCR565; (2007)109BOMLR1981; [2008]83SCL113(Bom)

Foreign Exchange Management (Transfer or issue of Security by a Person Resident Outside India) Regulations, 2000, notified vide FEMA Notification No. 20/2000-RB dated May 3, 2000, as amended from time to time.2. It has been decided in

Kanwar Natwar Singh Vs. Director of Enforcement and anr.

Court : Delhi

Subject : FEMA

Acts : Foreign Exchange Management Act, 1999 - Sections 13, 13(1) and 16(1); Foreign Exchange Management (Adjudication Proceedings and Appeal) Rules, 2000 - Rules 3, 4, 4(3) and 4(4)

Reported in : 149(2008)DLT18

few others, inter-alia, calling upon them to show cause why adjudication proceedings as contemplated under Section 16(1) of FEMA, 1999 read with Rule 4 of the Foreign Exchange Management (Adjudication Proceedings and Appeal) Rules, 2000 should not

Raj Kumar Shivhare Vs. Assistant Director, Directorate of Enforcement ...

Court : Supreme Court of India

Subject : FEMA

Acts : Foreign Exchange Management Act, 1999 - Sections 3, 13(2), 16 to 35, 46 and 49; ;Trustee Extension Act, 1852 - Section 1; ;Arbitration Act, 1975 - Section 51; ;Consumer Protection Act, 1986 - Section 2; ;Family Courts Act, 1984 - Section 19 and 19(2); ;Family Courts (Amendment) Act, 1991; ;Debt Recovery Tribunal Act; ;Limitation Act - Section 14; ;Code of Civil Procedure (CPC) , 1908 - Sections 9, 104 and 104(2) - Order 43, Rule 1; ;Code of Criminal Procedure (CrPC) , 1973; ;Foreign Exchange Management (Adjudication Proceedings and Appeal) Rules, 2000; ;Bengal Chamber of Commerce Rules - Rule 10; ;Constitution of India - Articles 32, 136, 226 and 226(2)

from his residence, should not be credited to the account of the Central Government under Section 13(2) of FEMA, 1999. 5. As the charges were proved against him, a penalty of Rs. 2 crores was imposed on