https://www.taxtmi.com/caselaws?id=262270 Wilful non-compliance with a lawful summons issued under Section 40 of the Foreign Exchange Regulation Act, 1973 constituted an independent offence under Section 56, separate from the substantive foreign exchange allegations. Later dropping of adjudication proceedings did not extinguish criminal liability for disobedience of the summons, and the pendency of a challenge to that adjudication order did not affect culpability. The challenge based on the alleged composite charge, irregular framing, and explanation for non-appearance was rejected, and the prosecution was held maintainable because the conduct amounted to abuse of process. The appeal was dismissed. en-us Mon, 13 Jul 2015 00:00:00 +0530 Wed, 30 Aug 2017 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262270 Wilful non-compliance with a lawful summons issued under Section 40 of the Foreign Exchange Regulation Act, 1973 constituted an independent offence under Section 56, separate from the substantive foreign exchange allegations. Later dropping of adjudication proceedings did not extinguish criminal liability for disobedience of the summons, and the pendency of a challenge to that adjudication order did not affect culpability. The challenge based on the alleged composite charge, irregular framing, and explanation for non-appearance was rejected, and the prosecution was held maintainable because the conduct amounted to abuse of process. The appeal was dismissed. Case-Laws FEMA Mon, 13 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262270