Supreme Court of India

M/s. Seema Silk & Sarees & Anr. v. Directorate of Enforcement & Ors.

Neutral citation
Reported as [2008] 8 S.C.R. 201
Bench S.B. Sinha and Lokeshwar Singh Panta JJ.
Decided 12 May 2008

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

4 Supreme Court benches have cited this judgment.

What the Court ordered

We are of the opinion that no case has been made out for declaring the said provision ultra vires the Constitution of India.

Judgment, page 10

From the 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 having been placed 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 vires Article 14 even though hardship may be caused - Re- verse burden of proof also does not

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