https://www.taxtmi.com/caselaws?id=84437 A summons under Section 40 of the Foreign Exchange Regulation Act, 1973 is valid where the enforcement officer considers the attendance and production of documents necessary for the inquiry. The Court held that the summons need not disclose the full nature of the investigation if that would jeopardise the inquiry, and the wording itself can show due application of mind. It also found no vagueness or lack of nexus where the summons specifically required the petitioner to produce his passport, bank passbooks and property details. As the petitioner was not an accused, he could not rely on Article 21 or Section 24 of the Evidence Act to invalidate the summons. en-us Mon, 31 Jul 1995 00:00:00 +0530 Thu, 21 Jul 2011 18:50:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84437 A summons under Section 40 of the Foreign Exchange Regulation Act, 1973 is valid where the enforcement officer considers the attendance and production of documents necessary for the inquiry. The Court held that the summons need not disclose the full nature of the investigation if that would jeopardise the inquiry, and the wording itself can show due application of mind. It also found no vagueness or lack of nexus where the summons specifically required the petitioner to produce his passport, bank passbooks and property details. As the petitioner was not an accused, he could not rely on Article 21 or Section 24 of the Evidence Act to invalidate the summons. Case-Laws Central Excise Mon, 31 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84437