Supreme Court · 2008 INSC 632 · Decided 12 May 2008

M/S. Seema Silk & Sarees & ANR. v. Directorate of Enforcement & ORS.

Court
Supreme Court of India
Citation
2008 INSC 632 · [2008] 8 S.C.R. 201
Case number
CRIMINAL APPEAL No. 860/2008
Decided
12 May 2008
Bench
S.B. SINHA, LOKESHWAR SINGH PANTA (2-judge bench)
Outcome
Dismissed
Case type
Criminal
Acts & sections cited
Constitution Article 14

Headnote

Foreign Exchange Regulation Act, 1973 - s.18(2) and (3) - Payment of exported goods - Exporter unable to repatriate the export proceeds - Constitutional validity .of s. 18(2) and (3) c - Challenge to - Held: Provisions are constitutionally valid - Act is protected under Article.31 B in Ninth Schedule of the Constitution - Domestic .trades and exporter stands on different footing - Discrimination on the ground of valid classification based on intelligible differentia is not ultra D vires Article 14 even though hardship may be caused - Re- verse burden of proof also does not

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