law: Foreign Exchange Management Act, 1999 
  14. Enforcement of the orders of adjudicating authority 
  (1) Subject to the provisions of sub-section (2) of section 19, if
  
  any person fails to make full payment of the penalty imposed on him under
  
  section 13 within a period of ninety days from the date on which the notice for
  
  payment of such penalty is served on him, he shall be liable to civil
  
  imprisonment under this section.
  (2) No order for the arrest and detention in civil prison of a
  
  defaulter shall be made unless the Adjudicating Authority has issued and served
  
  a notice upon the defaulter calling upon him to appear before him on the date
  
  specified in the notice and to show cause why he should not be committed to the
  
  civil prison, and unless the Adjudicating Authority, for reasons in writing, is
  
  satisfied
  a. that the defaulter,
  
  with the object or effect of obstructing the recovery of penalty, has after the
  
  issue of notice by the Adjudicating Authority, dishonestly transferred,
  
  concealed, or removed any part of his property, or
  b. that the defaulter
  
  has, or has had since the issuing of notice by the Adjudicating Authority, the
  
  means to pay the arrears or some substantial part thereof and refuses or
  
  neglects or has refused or neglected to pay the same.
  (3) Notwithstanding anything contained in sub-section (1), a
  
  warrant for the arrest of the defaulter may be issued by the Adjudicating
  
  Authority if the Adjudicating Authority is satisfied, by affidavit or
  
  otherwise, that with the object or effect of delaying the execution of the
  
  certificate the defaulter is likely to abscond or leave the local limits of the
  
  jurisdiction of the Adjudicating Authority.
  (4) Where appearance is not made pursuant to a notice issued and
  
  served under sub-section (1), the Adjudicating Authority may issue a warrant
  
  for the arrest of the defaulter.
  (5) A warrant of arrest issued by the Adjudicating Authority
  
  under sub-section (3) or sub-section (4) may also be executed by any other
  
  Adjudicating Authority within whose jurisdiction the defaulter may for the time
  
  being be found.
  (6) Every person arrested in pursuance of a warrant of arrest
  
  under this section shall be brought before the Adjudicating Authority issuing
  
  the warrant as soon as practicable and in any event within twenty-four hours of
  
  his arrest (exclusive of the time required for the journey):
  Provided  that, if the defaulter pays the amount entered
  
  in the warrant of arrest as due and the costs of the arrest to the officer
  
  arresting him such officer shall at once release him.
  Explanation. - For the purpose of this sub-section, where
  
  the defaulter is a Hindu undivided family, the karta 
  
   thereof shall be deemed to be the defaulter.
  (7) When a defaulter appears before the Adjudicating Authority
  
  pursuant to a notice to show cause or is brought before the Adjudicating
  
  Authority under this section, the Adjudicating Authority shall give the
  
  defaulter an opportunity showing cause why he should not be committed to the
  
  civil prison.
  (8) Pending the conclusion of the inquiry, the Adjudicating
  
  Authority may, in his discretion, order the defaulter to be detained in the
  
  custody of such officer as the Adjudicating Authority may think fit or release
  
  him on his furnishing the security to the satisfaction of the Adjudicating
  
  Authority for his appearance as and when required.
  (9) Upon the conclusion of the inquiry, the Adjudicating
  
  Authority may make an order for the detention of the defaulter in the civil
  
  prison band shall in that event cause him to be arrested if he is not already
  
  under arrest:
  Provided  that in order to give a defaulter an
  
  opportunity of satisfying the arrears, the Adjudicating Authority may, before making
  
  the order of detention, leave the defaulter in the custody of the officer
  
  arresting him or of any other officer for a specified period not exceeding
  
  fifteen days, or release him on his furnishing security to the satisfaction of
  
  the Adjudicating Authority for his appearance at the expiration of the
  
  specified period if the arrears are not satisfied.
  (10) When the Adjudicating Authority does not make an order of
  
  detention under sub-section (9), he shall, if the defaulter is under arrest,
  
  direct his release.
  (11) Every person detained in the civil prison in execution of
  
  the certificate may be so detained ;- 
  a. re the certificate
  
  is for a demand of an amount exceeding rupees one crore 
  
  - up to three years, and
  b. any other case - up
  
  to six months:
  Provided  that he shall be released from such detention
  
  on the amount mentioned in the warrant for his detention being paid to the
  
  officer-in-charge of the civil prison.
  (12) A defaulter released from detention under this section
  
  shall not, merely by reason of his release, be discharged from his liability
  
  for the arrears but he shall not be liable to be arrested under the certificate
  
  in execution of which he was detained in the civil prison.
  (13) A detention order may be executed at any place in India in
  
  the manner provided for the execution of warrant of arrest under the Code of
  
  Criminal Procedure. 1973 (2 of 1974) .