https://www.taxtmi.com/caselaws?id=783022 Section 160(1) of the Code of Criminal Procedure, 1973 does not govern summons issued under Section 37 of the Foreign Exchange Management Act, 1999 read with Section 131 of the Income-tax Act, 1961. The court distinguished the civil-inquiry powers of attendance and production from search-and-seizure powers, and held that FEMA proceedings are regulatory and civil-administrative in nature. The woman-protective venue restriction in Section 160(1) therefore cannot be used to avoid personal appearance before the Enforcement Directorate or to insist on examination at residence. Reliance on the Prevention of Money Laundering Act summons regime was found inapposite because it operates in a different criminal-investigative framework. en-us Mon, 01 Dec 2025 00:00:00 +0530 Tue, 09 Dec 2025 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783022 Section 160(1) of the Code of Criminal Procedure, 1973 does not govern summons issued under Section 37 of the Foreign Exchange Management Act, 1999 read with Section 131 of the Income-tax Act, 1961. The court distinguished the civil-inquiry powers of attendance and production from search-and-seizure powers, and held that FEMA proceedings are regulatory and civil-administrative in nature. The woman-protective venue restriction in Section 160(1) therefore cannot be used to avoid personal appearance before the Enforcement Directorate or to insist on examination at residence. Reliance on the Prevention of Money Laundering Act summons regime was found inapposite because it operates in a different criminal-investigative framework. Case-Laws FEMA Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783022