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    Case ID :
    FEMA

    Constitutional validity of Section 37A of FEMA Act - order of...

    Court Upholds Section 37A of FEMA Act; Dismisses Challenge Against Money Seizure Order by Competent Authority.

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    FEMAJune 7, 2023Case LawsHC

    Constitutional validity of Section 37A of FEMA Act - order of the Competent Authority affirming seizure by the Authorised Officer - seizure on the ground that the no agreement or legal basis was available for remitting the money by the petitioner. Royalty was not a part of the product cost - The challenge to the constitutional validity of Section 37A of the Act is rejected, as Section 37A does not suffer from any manifest arbitrariness on any ground whatsoever. - HC

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    ActsIncome Tax
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