FPA-FE-43/MUM/2014 of M/s. Welspun Corp. Ltd. v/s The Joint Director Directorate of Enforcement, Mumbai
Case brief
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Appeal dismissed. The Appellate Tribunal noted the merger of the Appellate Tribunal for Foreign Exchange with the Appellate Tribunal under the Smugglers & Foreign Exchange Manipulators Act, 1976, effective 26.05.2017. The hearing was adjourned following the unavailability of the appellant's counsel, with no matter argued on merits. The order primarily notes the file receipt date post-merger.