The concept of an offence being committed had been dispensed with. The present procedure under the Act was for imposition of a penalty for contravention of provisions of the Act. The entire face of the Act had completely been overhauled. Hence, at this stage, it was unthinkable to question the summons issued by the Directorate.

Also, the Act had deliberately chosen not to apply the concept of summons used either under the Code of Civil Procedure or under the Code of Criminal Procedure, but had chosen to apply analogous provisions in the Income-tax Act.

The ED notice under section 37 has power to the officer to send notice in this notice high court also couldn't quash the notice that is mentioned in the act and I have provided your the section 37 in detail and what penalty will be applicable under section 13 that also too mentioned. 

It may be penalty or fine thrice the amount of foreign transcations or 2 lakhs rupees.

So in your case kindly contact the ED officer and ask details from him that whole transaction and reason behind it now to send a notice.

You can reply to ED stating the reason as the matter is very old and you don't have the copy of invoice and other documents related to purchase of 2006.

In meanwhile you can try to get copy of invoice for imports from Dubai.

You don't have to worry if you have not done any thing against. You can inform fema guidelines that said invoice or agreement is missing

Reply to ED that you don’t have invoice  copy , bill of entry As the said imports were done 13 years ago 

2) you can forward your bank statements for said year lying in your possession 

We did not find any notice attached to query raised by you 

Reply to notice that since 13 years lapsed, don`t have Invoice Copy, Bill of Entry etc. and also inform the consignment detail,  detail of product that was imported.

Custom records are required to be maintained for last five years from  the date of entry or landing. 

Inform the fact that records are not available since its pertains to period 15 years back. 

Give some details of the transaction so far you can provide from your records. 

You need to find out the records from the customs office where you have submitted all those papers with bill of lading in case you have missed all those documents please check with your bank in case you have taken the LC route for the payment of the amount and your bank may help you to get the bills relating to the transaction in case you fail to do so as per the notice under section 37 you may be liable to pay the tax imposed by the in this regard you can also ask the consigner in Dubai to provide you duplicate bill and that may be available in the systems of the consignor

you can reply to Ed that you don't have 15 years old invoice record. 

You can give a reply notice to the legal notice what yo have received.

You can express the facts in your reply  and seek their advice on further issues.

You can mention that you are ready and willing to cooperate with the department on all issues and you also may produce whatever evidences or documents in your possession.

Ans. please arrange to send some copies  either of the Invoice or any other document relating to the transactions.  Since, it is a notice by ED, either today or tomorrow they will come after you.