https://www.taxtmi.com/caselaws?id=72471 A person summoned under section 40 of the Foreign Exchange Regulation Act, 1973 is entitled to have an advocate present during interrogation, because the questioning is a serious investigative process engaging the protections against compelled self-incrimination and the right to consult and be defended by legal counsel. The Court treated the reference to attendance through an authorised agent as wide enough to include counsel, but confined the advocate's role to passive presence only. The lawyer may not actively participate, so the interrogation is not turned into an adversarial hearing, and the request must be made in writing. en-us Tue, 11 Feb 1986 00:00:00 +0530 Thu, 19 May 2011 17:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72471 A person summoned under section 40 of the Foreign Exchange Regulation Act, 1973 is entitled to have an advocate present during interrogation, because the questioning is a serious investigative process engaging the protections against compelled self-incrimination and the right to consult and be defended by legal counsel. The Court treated the reference to attendance through an authorised agent as wide enough to include counsel, but confined the advocate's role to passive presence only. The lawyer may not actively participate, so the interrogation is not turned into an adversarial hearing, and the request must be made in writing. Case-Laws FEMA Tue, 11 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72471