Delhi High Court Rules on ED Summons for Woman in FEMA Case
Court Decision on Enforcement Directorate Summons
In a recent ruling, the Delhi High Court determined that a woman can be required to appear at the Enforcement Directorate (ED) office to provide her statement in matters related to the Foreign Exchange Management Act (FEMA).
The court dismissed a writ petition from a 53-year-old Canadian national who contested an ED summons issued under Section 37 of FEMA, arguing that the protections outlined in Section 160 of the Code of Criminal Procedure (CrPC) should apply.
The petitioner claimed that, as a woman, she should not be forced to attend the ED office and requested that her statement be taken at her home instead.
She cited Section 160(1) of the CrPC, which restricts the requirement for women to appear at locations other than their residences during investigations.
However, the Delhi High Court clarified that investigations under FEMA are civil-administrative in nature, distinguishing them from criminal proceedings, and thus the protections of the CrPC do not apply.
Justice Neena Bansal Krishna stated, “The Civil Code does not include a provision like Section 160 Cr.P.C that mandates a woman’s statement to be recorded at her residence. The petitioner’s insistence on not appearing before the Authority lacks justification.”
The court further explained that the powers related to evidence collection under Section 37 of FEMA are similar to those under Section 131 of the Income Tax Act, which falls under the Civil Code, making Section 160 of the CrPC irrelevant in this context.
The petitioner also mentioned that she had already provided all requested documents to the ED and sought exemption from appearing due to family medical issues and her gender, asking instead for her statement to be recorded at home.
Ultimately, the Delhi High Court deemed the petition to be “without merit” and declined to intervene with the summons, concluding, “In light of the law discussed above, this court finds no merit in the Writ Petition.”