Supreme Court · 1987 INSC 144 · Decided 1 May 1987
Rai Bahadur Seth Shreeram Durgaprasad v. Director of Enforcement
- Court
- Supreme Court of India
- Citation
- 1987 INSC 144 · [1987] 3 S.C.R. 137
- Case number
- CRIMINAL APPEAL No. 627/1986
- Decided
- 1 May 1987
- Bench
- A.P. SEN, V. BALAKRISHNA ERADI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Criminal
- Acts & sections cited
- Constitution Article 20(1)
Headnote
Foreign Exchange Regulation Act, 1947-Section 23 ( 1)­ 'Whoever' -Interpretation of-Comprehensive enough to include an association of persons such as a firm-Does not connote a natural person alone. B c The Director of Enforcement initiated adjudication proceedings against the appellants-a the full value in foreign exchange earned by it against export shipments of manganese ore made during 1952-1958, and thereby contravening Section 12(2), as well as Section D 4(1) of the Foreign Exchange Regulation Act, 1947. The appellants did not contest the charge under Section 12(2) of
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