In Brief
The Supreme Court considered whether failing to respond to a summons issued by the Enforcement Directorate under Section 40 of the Foreign Exchange Regulation Act, 1973 (FERA) constitutes an offence under Section 56 of FERA. The respondent failed to appear before the Enforcement Officer despite summons, and was acquitted by the Special Court, a decision upheld by the High Court following Kerala High Court precedent. The Supreme Court reversed, holding that disobedience to summons under Section 40 amounts to contravention of the Act and falls within Section 56 of FERA, regardless of any money value involved.
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