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IN THE HIGH COURT OF JUDICATURE AT MADRAS
N. ANAND VENKATESH
Sameer B.S. Rao – Appellant
Versus
Adjudicating Authority, Special Director (Sr.), Directorate of Enforcement – Respondent
| Table of Content |
|---|
| 1. nature of the challenges in the writ petitions. (Para 1 , 3) |
| 2. background of the corporate structure of the petitioner. (Para 4 , 10 , 11 , 12 , 13) |
| 3. arguments regarding compliance with fema. (Para 5 , 6 , 39) |
| 4. observations regarding the procedural fairness of the inquiry. (Para 9 , 68) |
| 5. details of royalty payments and contracts. (Para 20 , 24 , 25) |
| 6. court evaluation of principles of natural justice violations. (Para 34) |
| 7. discussion on procedural compliance and authority's decision-making powers. (Para 35 , 57) |
| 8. legal standards for forming an opinion in adjudication. (Para 36 , 50 , 56) |
| 9. dismissal of petitions based on legal reasoning and structured procedures. (Para 71) |
| 10. final disposition of the writ petitions. (Para 72) |
ORDER :
(N. ANAND VENKATESH, J.)
The subject matters of challenge in all these writ petitions filed by (a) a corporate entity and (b) its Director and Chief Financial Officer are (i) the complaint dated 02.6.2023 given in writing by the second respondent under Section 16 (3) of the Foreign Exchange Management Act, 1999 (for short, the FEMA ) to the first respondent, (ii) the show cause notice dated 09.6.2023 issued by the first respondent
The formation of an opinion under Rule 4(3) of the FEMA Rules does not necessitate written reasons, and is the commencement of inquiry where all defenses must be presented.
Two-stage inquiry process - Holding of inquiry - Concept of principles of natural justice and fairness though are inbuilt in the Rules even at the first stage of the initiation of an inquiry, that is....
Point of law : information of incorrect entries was in public domain and with the authorities, as custodian of the records, who sought their correction, whereas in the instant case the information wi....
Omission of Section 6(3)(b) of FEMA does not invalidate the show cause notice issued for alleged contraventions, and the existence of alternative remedies does not bar writ jurisdiction in cases of n....
The omission of a statutory provision does not negate the authority to issue notices for past actions, and the existence of a remedy under FEMA does not preclude judicial review on grounds of natural....
The duty of adequate disclosure and the principles of natural justice must be considered in the context of supplying relied-upon documents to the noticee, as established in previous judgments such as....
The adjudicating authority is required to form an opinion after giving notice to the petitioner before issuing the show cause notice.
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