FPA-FE-506/MUM/2005 of Shri Rajiv Dharnidharka v/s The Special Director Directorate of Enforcement, Mumbai
Case brief
What is this about?
The appellant, without appearance, challenged an impugned order passed by the Deputy Director, Enforcement Directorate. The court, relying on a Bombay High Court judgment and Section 17 of the FEMA, 1999, held that the matter must be heard by the Special Director and that no appeal lies to the Appellate Tribunal. Consequently, the appeal was dismissed.
What did the court decide?
The appeal is dismissed. The party is granted liberty to file the appeal before the competent authority.