The Appellate Tribunal for SAQA, FEMA, PMLA, NDPS & PBPT Act disposed of 18 connected appeals regarding exemptions and stay applications filed against orders of the Deputy Director, Directorate of Enforcement, Chandigarh, on 25.03.2019.
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 FOR SAFEMA, FEMA, PMLA, NDPS & PBPT ACT AT NEW DELHI
| (1) MP-PMLA-4044/ CHD /2017 (Exem.) MP-PMLA-4045/ CHD /2017 (Stay) FPA-PMLA-2085/ CHD /2017 |
||
|---|---|---|
| M/s. G B Creative Live | … | Appellant |
| Versus | ||
| The Deputy Director | ||
| Directorate of Enforcement, Chandigarh | … | Respondent |
| (2) MP-PMLA-4047/ CHD /2017 (Exem.) MP-PMLA-4048/ CHD /2017 (Stay) FPA-PMLA-2086/ CHD /2017 |
||
| M/s. Sai Bhakti Impex | … | Appellant |
| Versus | ||
| The Deputy Director | ||
| Directorate of Enforcement, Chandigarh | … | Respondent |
| (3) MP-PMLA-4050/ CHD /2017 (Exem.) MP-PMLA-4051/ CHD /2017 (Stay) FPA-PMLA-2087/ CHD /2017 |
||
| Shri Gaurav Kirapal | … | Appellant |
| Versus | ||
| The Deputy Director Directorate of Enforcement, Chandigarh |
… | Respondent |
| (4) MP-PMLA-4054/ CHD /2017 (Stay) FPA-PMLA-2088/ CHD /2017 |
||
| M/s. Golden Processor | … | Appellant |
| Versus | ||
| The Deputy Director | ||
Directorate of Enforcement, Chandigarh |
… | Respondent |
| (5) MP-PMLA-4055/ CHD /2017 (Exem.) MP-PMLA-4056/ CHD /2017 (Stay) FPA-PMLA-2089/ CHD /2017 |
||
| M/s. Bhawna Kirpal | … | Appellant |
| Versus | ||
| The Deputy Director | ||
| Directorate of Enforcement, Chandigarh | … | Respondent |
FPA-PMLA-2085-2095, 2097-2102/ CHD /2017 & FPA-PMLA-2331/CHD/2018
Page 1 of 4
| (6) MP-PMLA-4058/ CHD /2017 (Exem.) MP-PMLA-4059/ CHD /2017 (Stay) FPA-PMLA-2090/ CHD /2017 |
||
|---|---|---|
| M/s. RAP Events | … | Appellant |
| Versus | ||
| The Deputy Director | ||
| Directorate of Enforcement, Chandigarh | … | Respondent |
| (7) MP-PMLA-4061/ CHD /2017 (Exem.) MP-PMLA-4062/ CHD /2017 (Stay) FPA-PMLA-2091/ CHD /2017 |
||
| Anish Palta | … | Appellant |
| Versus | ||
| The Deputy Director | ||
Directorate of Enforcement, Chandigarh |
… | Respondent |
| (8) MP-PMLA-4064/ CHD /2017 (Exem.) MP-PMLA-4065/ CHD /2017 (Stay) FPA-PMLA-2092/ CHD /2017 |
||
| Vandana Johar | … | Appellant |
| Versus | ||
| The Deputy Director Directorate of Enforcement, Chandigarh |
… | Respondent |
| (9) MP-PMLA-4067/ CHD /2017 (Exem.) MP-PMLA-4068/ CHD /2017 (Stay) FPA-PMLA-2093/ CHD /2017 |
||
| M/s. Omkara Worldwide | … | Appellant |
| Versus | ||
| The Deputy Director | ||
Directorate of Enforcement, Chandigarh |
… | Respondent |
| (10) MP-PMLA-4070/ CHD /2017 (Exem.) MP-PMLA-4071/ CHD /2017 (Stay) FPA-PMLA-2094/ CHD /2017 |
||
| Surinder Kumar Palta | … | Appellant |
| Versus | ||
| The Deputy Director | ||
Directorate of Enforcement, Chandigarh |
… | Respondent |
| (11) MP-PMLA-4073/ CHD /2017 (Exem.) MP-PMLA-4074/ CHD /2017 (Stay) FPA-PMLA-2095/ CHD /2017 |
FPA-PMLA-2085-2095, 2097-2102/ CHD /2017 & FPA-PMLA-2331/CHD/2018
Page 2 of 4
| M/s. Keshav International | … | Appellant |
|---|---|---|
| Versus | ||
| The Deputy Director Directorate of Enforcement, Chandigarh |
… | Respondent |
| (12) MP-PMLA-4076/ CHD /2017 (Exem.) MP-PMLA-4077/ CHD /2017 (Stay) FPA-PMLA-2097/ CHD /2017 |
||
| M/s. Pioneer Knitting | … | Appellant |
| Versus | ||
| The Deputy Director Directorate of Enforcement, Chandigarh |
… | Respondent |
| (13) MP-PMLA-4079/ CHD /2017 (Exem.) MP-PMLA-4080/ CHD /2017 (Stay) FPA-PMLA-2098/ CHD /2017 |
||
| M/s. Best Export | … | Appellant |
| Versus | ||
| The Deputy Director Directorate of Enforcement, Chandigarh |
… | Respondent |
| (14) MP-PMLA-4082/ CHD /2017 (Exem.) MP-PMLA-4083/ CHD /2017 (Stay) FPA-PMLA-2099/ CHD /2017 |
||
| Sanyokta Palta | … | Appellant |
| Versus | ||
| The Deputy Director Directorate of Enforcement, Chandigarh |
… | Respondent |
| (15) MP-PMLA-4085/ CHD /2017 (Exem.) MP-PMLA-4086/ CHD /2017 (Stay) FPA-PMLA-2100/ CHD /2017 |
||
| Aman Kirpal | … | Appellant |
| Versus | ||
| The Deputy Director Directorate of Enforcement, Chandigarh |
… | Respondent |
| (16) MP-PMLA-4088/ CHD /2017 (Exem.) MP-PMLA-4089/ CHD /2017 (Stay) FPA-PMLA-2101/ CHD /2017 |
||
| Ms. Ashna Kirpal | … | Appellant |
| FPA-PMLA-2085-2095, 2097-2102/ CHD /2017 & FPA-PMLA-2331/CHD/201 | 8 | Page 3 of 4 |
Page 3 of 4
| Versus | |
|---|---|
| The Deputy Director | |
| Directorate of Enforcement, Chandigarh … |
Respondent |
| (17) MP-PMLA-4091/ CHD /2017 (Exem.) MP-PMLA-4092/ CHD /2017 (Stay) FPA-PMLA-2102/ CHD /2017 |
|
| M/s. Parenda Creations Pvt. Ltd. … |
Appellant |
| (18) MP-PMLA-4533/ CHD /2017 (stay MP-PMLA-4532/ CHD /2018 (Stay) FPA-PMLA-2331/ CHD /2018 |
|
| Smt. Leela Kirpal … |
Appellant |
| Versus | |
| The Deputy Director Directorate of Enforcement, Chandigarh … |
Respondent |
| Advocates/Authorized Representatives who appeared | |
| For the appellant : Mr. Saurabh Ka Mr. Rishabh Kap |
poor, Advocate oor, Advocate |
| For the respondent : Shri Atul Tripath |
i, Advocate |
| CORAM | |
| JUSTICE MANMOHAN SINGH : CHAIRMAN |
|
| ORDER 25.03.2019 |
|
| FPA-PMLA-2085-2095, 2097-2102/ CHD /2017 & FPA-P CHD /2018 |
MLA-2331/ |
List on 27th March, 2019.
(Justice Manmohan Singh) Chairman New Delhi, 25th March, 2019 ‘s’
FPA-PMLA-2085-2095, 2097-2102/ CHD /2017 & FPA-PMLA-2331/CHD/2018
Page 4 of 4
M/s. G B Creative Live
The Deputy Director, Directorate of Enforcement, Chandigarh
M/s. Sai Bhakti Impex
Shri Gaurav Kirapal
M/s. Golden Processor
M/s. Bhawna Kirpal
Manmohan Singh
As recorded by the court registry
7 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
