https://www.taxtmi.com/caselaws?id=193869 Non-compliance with a summons issued under Section 40(3) of the Foreign Exchange Regulation Act, 1973 may attract penal liability under Section 56(1)(ii), because that provision is not confined to contraventions involving a monetary amount. However, criminal proceedings cannot continue unless the complaint and admitted materials disclose a prima facie case of refusal or wilful disobedience. Where the record shows repeated requests for time on health grounds, cooperation, and later appearance for interrogation, it does not establish deliberate non-compliance. In such circumstances, continuation of the prosecution amounts to abuse of process, and the proceedings are liable to be quashed under the inherent powers of the court. en-us Wed, 24 Sep 2008 00:00:00 +0530 Mon, 21 Aug 2017 18:50:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193869 Non-compliance with a summons issued under Section 40(3) of the Foreign Exchange Regulation Act, 1973 may attract penal liability under Section 56(1)(ii), because that provision is not confined to contraventions involving a monetary amount. However, criminal proceedings cannot continue unless the complaint and admitted materials disclose a prima facie case of refusal or wilful disobedience. Where the record shows repeated requests for time on health grounds, cooperation, and later appearance for interrogation, it does not establish deliberate non-compliance. In such circumstances, continuation of the prosecution amounts to abuse of process, and the proceedings are liable to be quashed under the inherent powers of the court. Case-Laws FEMA Wed, 24 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193869