Supreme Court of India

J. SRI NISHA versus THE SPECIAL DIRECTOR, ADJUDICATING AUTHORITY, DIRECTORATE OF ENFORCEMENT AND ANR.

2026 INSC 309

Case number
CIVIL APPEAL No. 4167/2026
Judgment date
2026-04-01
Petitioner / appellant
J. SRI NISHA
Respondent
THE SPECIAL DIRECTOR, ADJUDICATING AUTHORITY, DIRECTORATE OF ENFORCEMENT AND ANR.
Neutral citation
2026 INSC 309
Other citation
[2026] 4 S.C.R. 313
CNR
ESCR010001152026
Bench / judges
VIKRAM NATH, SANDEEP MEHTA
Author judge
VIKRAM NATH
Bench size
2 Judges
Disposal nature
Disposed off
Judgment year
2026

Issue for consideration

The writ petitions instituted by the appellants assailing the show cause notice (SCN) issued by the Adjudicating Authority under Foreign Exchange Management Act, 1999, came to be dismissed. Whether the impugned order passed by the High to be set aside.

Headnote excerpt

Foreign Exchange Management Act, 1999 – ss.4, 37A – Foreign Exchange Management (Transfer or Issue of any Foreign Security) Regulations, 2004 – Appellants alleged to have contravened the provisions of s.4 of FEMA, r/w. FEMA Regulations, on the

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