Supreme Court of India

Shailendra Swarup v. The Deputy Director, Enforcement Directorate

Neutral citation
Reported as [2020] 7 S.C.R. 89
Bench Ashok Bhushan and R. Subhash Reddy JJ.
Decided 27 July 2020

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.

What the Court ordered

In view of the aforesaid, this appeal deserves to be allowed, the judgments of the High Court as well as those of the adjudi cating officer and the Appellate Tribunal are set aside.

Judgment, page 28

From the headnote

Foreign Exchange Regulation Act, 1973: ss.8(3), 8(4), 50, 51 and 68 – Show cause notice for initiation for proceedings u/s. 51 against Company and its Dir ectors for contravention of ss. 8(3) r/w 8(4) and 68 – Reply by the Comp any – Initiation of proceedings – Appellant (one of the Director s) replied that he was a part-time, non-executive Director and was not responsible for the conduct of business of the Company at the relevant time – Penalty imposed by Enforcement Directorate – Appe al before Appellate Tribunal for Foreign Exchange dismissed – igh Court also dismissed the appeal – Appeal

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