Enforcement Directorate

Enforcement Directorate

• Specialized, financial investigation agency.

• Department of Revenue – Ministry of Finance
of the Indian Government.

• Origin – 1956.

• Enforcement Unit – Department of Economic
Affairs.
 Exchange Control Laws violations under the
Foreign Exchange Regulation Act, 1947.

• Shifted – Department of Revenue for
administration in 1960.

• Renamed – Enforcement Directorate in 1957.
• Composition – persons who are appointed through direct recruitment.

• Directorate – officers from across different
investigating agencies on deputation
 Customs & Central Excise, Income tax, Police etc.

• Headquarters in New Delhi.

• Regional offices all over the country.

• Headed by the Director of Enforcement.

• Major functions:
 Investigating violations of Foreign Exchange
Management Act (FEMA) laws and provisions.
 Investigating offences of Prevention of Money Laundering Act, 2002 (PMLA) laws and provisions.
 Processing cases of fugitive/s from India under the Fugitive Economic Offenders Act, 2018.
 Adjudicating show cause notices issued under
the repealed FERA (Foreign Exchange Regulation Act, 1973).
 Sponsoring cases of Preventive Detention
under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act,
1974 (COFEPOSA) with respect to FEMA violations and also
 Rendering cooperation to foreign countries in matters related to money laundering and restoration of assets under the PMLA provisions.