Delhi High Court: Women Cannot Seek Home Recording of Statements Under FEMA Summons

The Delhi High Court held that women summoned by the Enforcement Directorate under FEMA cannot rely on Section 160 CrPC to insist on recording statements at their residence.

The Court said that Section 37 FEMA grants powers analogous to Section 131 of the Income Tax Act, which are civil in nature and allow authorities to summon individuals to their office.

The Court noted that FEMA proceedings differ from criminal inquiries under PMLA and dismissed the petitioner’s plea seeking exemption from personal appearance before the ED. 

[Poonam Gahlot v. Directorate of Enforcement]