FPA-FE-1289/DLI/2004 of V.K. Jain v/s The Special Director Directorate of Enforcement, Delhi
Case brief
What is this about?
The Appellate Tribunal dismissed appeals for lack of jurisdiction. Relying on the Bombay High Court in Premier Industry vs. Union of India, the court held that appeals against Deputy Director orders under FEMA, 1999 lie with the Special Director (Appeals), not the Tribunal. One appeal was additionally dismissed for non-prosecution.
What did the court decide?
The appeals were dismissed for lack of jurisdiction with liberty to file before the Special Director (Appeals); appeal filed by M/s. Jain Sudh Vanaspati dismissed for non-prosecution.