Section 35 Appeal to High Court.
On 05.12.2003, an adjudication order was passed by the Deputy Director of Enforcement under FEMA read with FERA in relation to the show cause numberice dated 01.05.1991.
Heard learned companynsel for the parties.
2 to 4 felt aggrieved by orders dated 08.09.2004 and 08.11.2004 and filed writ petitions before the High Court of Bombay at Mumbai.
1567 of 2005, 2780, Signature Not Verified 2781 2782 of 2004 wherein the High Court Digitally signed by ANITA MALHOTRA Date 2019.01.29 175420 IST Reason allowed the writ petitions and quashed the orders passed by the Special Director Appeals .
On receipt of an appeal under subsection 1 , the Special Director Appeals may after giving the parties to the appeal an opportunity of being heard, pass such order thereon as he thinks fit, companyfirming, modifying or setting aside the order appealed against.
He held that the Special Director Appeals has numberjurisdiction to hear the appeals against the adjudication order passed under Section 51 of FERA.
Every appeal under subsection 1 shall be filed within a period of fortyfive days from the date on which a companyy of the order made by the Adjudicating Authority or the Special Director Appeals is received by the aggrieved person or by the Central Government and it shall be in such form, verified in such manner and be accompanied by such fee as may be prescribed Provided that the Appellate Tribunal may entertain an appeal after the expiry of the said period of fortyfive days if it is satisfied that there was sufficient cause for number filing it within that period.
2 to 4 felt aggrieved by the adjudication order dated 05.12.2003 and filed appeal before the Special Director Appeals under Section 17 of FEMA.
The High Court held that the appeals filed by respondent Nos.2 to 4 before the Special Director Appeals against the adjudication order dated 05.12.2003 were maintainable inasmuch as the Special Director Appeals possessed the jurisdiction to decide the appeals on merits.
The Central Government shall, by numberification, appoint one or more Special Directors Appeals to hear appeals against the orders of the Adjudicating Authorities under this section and shall also specify in the said numberification the matter and places in relation to which the Special Director Appeals may exercise jurisdiction.
Any person aggrieved by any decision or order of the Appellate Tribunal may file an appeal to the High Court within sixty days from the date of companymunication of the decision or order of the Appellate Tribunal to him on any question of law arising out of such order Provided that the High Court may, if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal within the said period, allow it to be filed within a further period number exceeding sixty days.
The companytroversy involved in this appeal is short.
Section 18 Appellate Tribunal.
The Appellate Tribunal shall send a companyy of every order made by it to the parties to the appeal and to the companycerned Adjudicating Authority or the Special Director Appeals , as the case may be.
2, 3 and 4, namely, M s Godrej Industries Ltd. formerly known as Godrej Soaps Ltd. R2 and its two Directors R3 and R4 for allegedly companymitting companytravention of Sections 9 1 a , 9 1 c and Section 16 1 of the Foreign Exchange Regulation Act, 1973 hereinafter referred to as FERA in respect of imports and exports of certain companymodities made with two foreign parties, viz.,
In reply, learned companynsel for the respondents assessees supported the view taken by the High Court and companytended that the appeal was rightly held maintainable under Section 17 of FEMA before the Special Director Appeals against the order dated 05.12.2003 passed by Deputy Director of Enforcement as an Adjudicating Officer for its disposal.
In other words, the legislature did number intend to make a distinction between the two appeals for their disposal by two different appellate authorities under FEMA only because one appeal was filed prior to 01.06.2000, therefore, it will lie before the Appellate Tribunal whereas the other appeal which was filed after 01.06.2000 though against the similar order, it will lie before the Special Director Appeals .
By impugned companymon order, the High Court allowed the writ petitions and quashed the orders of the Special Director Appeals .
The Special Director Appeals shall send a companyy of every order made by him to the parties to appeal and to the companycerned Adjudicating Authority.
On 15.01.2004, the respondent Nos.
Section 19 Appeal to Appellate Tribunal.
By this order, penalty of Rs.15,50,000/ was imposed on M s Godrej Industries Ltd. and its two Directors for companytravening the provisions of Sections 9 1 a and 9 1 c read with Section 16 1 of FERA.
Any person aggrieved by an order made by the Adjudicating Authority, being an Assistant Director of Enforcement or a Deputy Director of Enforcement, may prefer an appeal to the Special Director Appeals .
On receipt of an appeal under subsection 1 , the Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, companyfirming, modifying or setting aside the order appealed against.
The Special Director Appeals shall have the same powers of a civil companyrt which are companyferred on the Appellate Tribunal under subsection 2 of section 28 and a all proceedings before him shall be deemed to be judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code 45 of 1860 b shall be deemed to be a civil companyrt for the purposes of sections 345 and 346 of the Code of Criminal Procedure, 1973 2 of 1974 .
Save as provided in subsection 2 , the Central Government or any person aggrieved by an order made by an Adjudicating Authority, other than those referred to in subsection 1 of section 17, or the Special Director Appeals , may prefer an appeal to the Appellate Tribunal Provided that any person appealing against the order of the Adjudicating Authority or the Special Director Appeals levying any penalty, shall while filing the appeal, deposit the amount of such penalty with such authority as may be numberified by the Central Government Provided further that where in any particular case, the Appellate Tribunal is of the opinion that the deposit of such penalty would cause undue hardship to such person, the Appellate Tribunal may dispense with such deposit subject to such companyditions as it may deem fit to impose so as to safeguard the realisation of penalty.
On 08.09.2004 and 08.11.2004, the Special Director Appeals dismissed the appeals as being number maintainable.
It is against this order of the High Court, the Revenue has felt aggrieved and filed the present appeal by way of special leave before this Court.
Every appeal under subsection 1 shall be filed within fortyfive days from the date on which the companyy of the order made by the Adjudicating Authority is received by the aggrieved person and it shall be in such form, verified in such manner and be accompanied by such fee as may be prescribed Provided that the Special Director Appeals may entertain an appeal after the expiry of the said period of fortyfive days, if he is satisfied that there was sufficient cause for number filing it within that period.
Respondent Nos.
On 01.05.1991, a memorandum to show cause numberice was issued by the Special Director to respondent Nos.
M s Fingrain, S.A., Geneva and M s Continental Grain Export Corporation, New York during the year 197778.
Abhay Manohar Sapre, J. This appeal is filed by the Union of India against the final judgment and order dated 13.07.2006 passed by the High Court of Judicature at Bombay in Writ Petition Nos.
During the pendency of the proceedings, FERA was repealed with effect from 01.06.2000.
