This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
APPELLATE TRIBUNAL, FOREIGN EXCHANGE MANAGEMENT ACT
AT NEW DELHI
| (1) FPA-FE-52/MUM/2011 | ||
|---|---|---|
| M/s Splendour Gems Ltd. | … | Appellant |
| Versus | ||
| The Joint Director | ||
| Directorate of Enforcement, Mumbai | … | Respondent |
| (2) FPA-FE-53/MUM/2011 | ||
| Shri Kishore K. Mehta | … | Appellant |
| Versus | ||
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| (3) FPA-FE-54/MUM/2011 | ||
| Shri Govindbhai J. Patel | … | Appellant |
| Versus | ||
| The Joint Director | ||
| Directorate of Enforcement, Mumbai | … | Respondent |
| (4) FPA-FE-95/MUM/2010 | ||
| M/s. Beautiful Diamonds | … | Appellant |
| Versus | ||
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| (5) FPA-FE-96/MUM/2010 | ||
| Shri Kishore Mehta | … | Appellant |
| Versus | ||
| The Joint Director | ||
| Directorate of Enforcement, Mumbai | … | Respondent |
| (6) FPA-FE-97/MUM/2010 | ||
| Shri Rajesh Kishore Mehta | … | Appellant |
| Versus | ||
| The Joint Director | ||
| Directorate of Enforcement, Mumbai | … | Respondent |
FPA-FE-52--54/MUM/2011 FPA-FE-95-98/MUM/2010, FPA-FE-199-202/MUM/2010 FPA-FE-153-155/MUM/2010, FPA-FE-215-218/MUM/2010 FPA-FE-148-152/MUM/2010, FPA-FE-156, 158-165/MUM/2010 FPA-FE-180-184/MUM/2010, FPA-FE-191, 192 & 195/MUM/2010
Page 1 of 7
| (7) FPA-FE-98/MUM/2010 | ||
|---|---|---|
| Shri Govindbhai J. Patel | … | Appellant |
| Versus | ||
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| (8) FPA-FE-199/MUM/2010 | ||
| M/s. Fabrigem Creation (P) Ltd. | … | Appellant |
| Versus | ||
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| (9) FPA-FE-200/MUM/2010 | ||
| Shri Prakash K. Mehta | … | Appellant |
| Versus | ||
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| (10) FPA-FE-201/MUM/2010 | ||
| Shri Rajesh Kishore Mehta | … | Appellant |
| Versus | ||
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| (11) FPA-FE-202/MUM/2010 | ||
| Shri Bharat R. Kapadia | … | Appellant |
| Versus | ||
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| (12) FPA-FE-153/MUM/2010 | ||
| M/s. Tirumala Impexl | … | Appellant |
| Versus | ||
| The Joint Director | ||
| Directorate of Enforcement, Mumbai | … | Respondent |
| (13) FPA-FE-154/MUM/2010 | ||
| Shri Rais Ahmed | … | Appellant |
| FPA-FE-52--54/MUM/2011 FPA-FE-95-98/MUM/2010, FPA-FE-199-202/MUM/2010 FPA-FE-153-155/MUM/2010, FPA-FE-215-218/MUM/2010 |
||
| FPA-FE-148-152/MUM/2010, FPA-FE-156, 158-165/MUM/2010 FPA-FE-180-184/MUM/2010, FPA-FE-191, 192 & 195/MUM/2010 |
Pa |
Page 2 of 7
| Versus | ||
|---|---|---|
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| (14) FPA-FE-155/MUM/2010 | ||
| Shri Ravindra B. Wadher | … | Appellant |
| Versus | ||
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| (15) FPA-FE-215/MUM/2010 | ||
| Shri Rajat Gupta | … | Appellant |
| Versus | ||
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| (16) FPA-FE-216/MUM/2010 | ||
| M/s. Geekay Eximn (I) Ltd. | … | Appellant |
| Versus | ||
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| (17) FPA-FE-217/MUM/2010 | ||
| Shri Rais Ahmed | … | Appellant |
| Versus | ||
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| (18) FPA-FE-218/MUM/2010 | ||
| Shri G.K. Rathi | … | Appellant |
| Versus | ||
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| (19) FPA-FE-148/MUM/2010 | ||
| M/s. Murugank Investments Ltd. | … | Appellant |
| Versus | ||
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| FPA-FE-52--54/MUM/2011 FPA-FE-95-98/MUM/2010, FPA-FE-199-202/MUM/2010 |
||
| FPA-FE-153-155/MUM/2010, FPA-FE-215-218/MUM/2010 |
||
| FPA-FE-148-152/MUM/2010, FPA-FE-156, 158-165/MUM/2010 FPA-FE-180-184/MUM/2010, FPA-FE-191, 192 & 195/MUM/2010 |
Pa |
Page 3 of 7
| (20) FPA-FE-149/MUM/2010 | ||
|---|---|---|
| R.K.T. Dass | … | Appellant |
| Versus | ||
| The Joint Director | ||
| Directorate of Enforcement, Mumbai | … | Respondent |
| (21) FPA-FE-150/MUM/2010 | ||
| Shri Rais Ahmed | … | Appellant |
| Versus | ||
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| (22) FPA-FE-151/MUM/2010 | ||
| Shri Abdul Sagir Khan | … | Appellant |
| Versus | ||
| The Joint Director | ||
| Directorate of Enforcement, Mumbai | … | Respondent |
| (23) FPA-FE-152/MUM/2010 | ||
| Shri Ravindra B. Wadher | … | Appellant |
| Versus | ||
| The Joint Director | ||
| Directorate of Enforcement, Mumbai | … | Respondent |
| (24) FPA-FE-156/MUM/2010 | ||
| M/s. Viplav Trading Ltd. | … | Appellant |
| Versus | ||
| The Joint Director | ||
| Directorate of Enforcement, Mumbai | … | Respondent |
| (25) FPA-FE-158/MUM/2010 | ||
| Shri Ravindra B. Wadher | … | Appellant |
| Versus | ||
| The Joint Director | ||
| Directorate of Enforcement, Mumbai | … | Respondent |
| (26) FPA-FE-159/MUM/2010 | ||
| Shri Rais Ahmed | … | Appellant |
| Versus |
FPA-FE-52--54/MUM/2011 FPA-FE-95-98/MUM/2010, FPA-FE-199-202/MUM/2010 FPA-FE-153-155/MUM/2010, FPA-FE-215-218/MUM/2010 FPA-FE-148-152/MUM/2010, FPA-FE-156, 158-165/MUM/2010 FPA-FE-180-184/MUM/2010, FPA-FE-191, 192 & 195/MUM/2010
Page 4 of 7
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
|---|---|---|
| (27) FPA-FE-160/MUM/2010 | ||
| Shri Abdul Sagir Khan | … | Appellant |
| Versus | ||
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| (28) FPA-FE-161/MUM/2010 | ||
| M/s. Sabara Impex Ltd. | … | Appellant |
| Versus | ||
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| (29) FPA-FE-162/MUM/2010 | ||
| Shri Ravindra B. Wadher | … | Appellant |
| Versus | ||
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| (30) FPA-FE-163/MUM/2010 | ||
| R.K.T. Dass | … | Appellant |
| Versus | ||
| The Joint Director | ||
| Directorate of Enforcement, Mumbai | … | Respondent |
| (31) FPA-FE-164/MUM/2010 | ||
| Shri Rais Ahmed | … | Appellant |
| Versus | ||
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| (32) FPA-FE-165/MUM/2010 | ||
| Shri Abdul Sagir Khan | … | Appellant |
| Versus | ||
| The Joint Director | ||
| Directorate of Enforcement, Mumbai | … | Respondent |
| (33) FPA-FE-180/MUM/2010 |
FPA-FE-52--54/MUM/2011 FPA-FE-95-98/MUM/2010, FPA-FE-199-202/MUM/2010 FPA-FE-153-155/MUM/2010, FPA-FE-215-218/MUM/2010 FPA-FE-148-152/MUM/2010, FPA-FE-156, 158-165/MUM/2010 FPA-FE-180-184/MUM/2010, FPA-FE-191, 192 & 195/MUM/2010
Page 5 of 7
| M/s. Sashank Noble Metals Ltd. | … | Appellant |
|---|---|---|
| Versus | ||
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| (34) FPA-FE-181/MUM/2010 | ||
| Shri Ravindra B. Wadher | … | Appellant |
| Versus | ||
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| (35) FPA-FE-182/MUM/2010 | ||
| Shri Rais Ahmed | … | Appellant |
| Versus | ||
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| (36) FPA-FE-184/MUM/2010 | ||
| Shri Yezdi H. Khambata | … | Appellant |
| Versus | ||
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| (37) FPA-FE-183/MUM/2010 | ||
| Shri Rais Ahmed | … | Appellant |
| Versus | ||
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| (38) FPA-FE-191/MUM/2010 | ||
| M/s. Aviquipo of India Ltd. | … | Appellant |
| Versus | ||
| The Joint Director Directorate of Enforcement, Mumbai |
… | Respondent |
| (39) FPA-FE-192/MUM/2010 | ||
| Shri Rajat Gupta | … | Appellant |
| Versus | ||
| FPA-FE-52--54/MUM/2011 FPA-FE-95-98/MUM/2010, FPA-FE-199-202/MUM/2010 |
||
| FPA-FE-153-155/MUM/2010, FPA-FE-215-218/MUM/2010 |
||
| FPA-FE-148-152/MUM/2010, FPA-FE-156, 158-165/MUM/2010 FPA-FE-180-184/MUM/2010, FPA-FE-191, 192 & 195/MUM/2010 |
Pa |
Page 6 of 7
The Joint Director Directorate of Enforcement, Mumbai … Respondent
(40) FPA-FE-194/MUM/2010 Shri V.K. Rathi … Appellant
Versus
The Joint Director Directorate of Enforcement, Mumbai … Respondent
Advocates/Authorized Representatives who appeared
For the appellant : Shri Pavan Narang, Advocate For the respondent : Shri Prashant Pandey, Legal Consultant Ms. Aagam Kaur, Legal Consultant CORAM JUSTICE MANMOHAN SINGH : CHAIRMAN SHRI G.C. MISHRA : MEMBER
ORDER 24.07.2018
FPA-FE-52--54/MUM/2011, FPA-FE-95-98/MUM/2010, FPA-FE-199202/MUM/2010, FPA-FE-153-155/MUM/2010, FPA-FE-215218/MUM/2010, FPA-FE-148-152/MUM/2010, FPA-FE-156, 158165/MUM/2010, FPA-FE-180-184/MUM/2010, FPA-FE-191, 192 & 195/MUM/2010
At request, list on 18th December, 2018.
(Justice Manmohan Singh) Chairman
(G.C. Mishra) Member
New Delhi,
24th July, 2018 ‘r’
FPA-FE-52--54/MUM/2011 FPA-FE-95-98/MUM/2010, FPA-FE-199-202/MUM/2010 FPA-FE-153-155/MUM/2010, FPA-FE-215-218/MUM/2010 FPA-FE-148-152/MUM/2010, FPA-FE-156, 158-165/MUM/2010 FPA-FE-180-184/MUM/2010, FPA-FE-191, 192 & 195/MUM/2010
Page 7 of 7
M/s Splendour Gems Ltd.
The Joint Director, Directorate of Enforcement, Mumbai
Shri Kishore K. Mehta
Shri Govindbhai J. Patel
M/s. Beautiful Diamonds
Shri Kishore Mehta
Manmohan Singh
G.C. Mishra
As recorded by the court registry
9 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
