M/S Seema Silk & Sarees & Anr vs Directorate Of Enforcement & Ors

The Supreme Court examined the constitutionality of Sub-sections (2) and (3) of Section 18 of the Foreign Exchange Regulation Act, 1973, which impose the burden of proof on exporters regarding repatriation of export proceeds. The Court held that these provisions do not violate the principles of natural justice or equality, affirming their validity. Consequently, the appeal challenging the High Court's dismissal of the writ petition was dismissed, upholding the enforcement actions taken against the appellants.