DARA SINGH vs STATE THROUGH DIRECTOR OF ENFORCEMENT, NEW DELHI

The Supreme Court held that under Section 23F of the Foreign Exchange Regulation Act, non-compliance with an order cannot lead to penal action unless there is proof of knowledge of the order. The Court found that the appellant had not been served with the order and thus could not be held guilty of contravention. The High Court's decision to convict the appellant based on presumed knowledge was erroneous, leading to the allowance of the appeal and the upholding of the acquittal by the Magistrate.