https://www.taxtmi.com/caselaws?id=415665 In FEMA enforcement proceedings under Section 37, preliminary investigation need not be quashed or stalled at the threshold merely because of objections to the search process or the presence of counsel, but basic fairness requires disclosure of the statements recorded during the search when those statements are relied on. The persons summoned must be given copies of those statements and an opportunity to file their versions before further action is taken. The investigation may otherwise continue in accordance with law, leaving the underlying enforcement inquiry intact while granting limited procedural protection to the petitioners. en-us Tue, 30 Nov 2021 00:00:00 +0530 Sat, 11 Dec 2021 09:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415665 In FEMA enforcement proceedings under Section 37, preliminary investigation need not be quashed or stalled at the threshold merely because of objections to the search process or the presence of counsel, but basic fairness requires disclosure of the statements recorded during the search when those statements are relied on. The persons summoned must be given copies of those statements and an opportunity to file their versions before further action is taken. The investigation may otherwise continue in accordance with law, leaving the underlying enforcement inquiry intact while granting limited procedural protection to the petitioners. Case-Laws Money Laundering Tue, 30 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415665