2015 (4) TMI 639

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..... duty payable by the non-resident Indian while importing the car. The adjudicatory authority with reference to notification No.16/2000, dated 03/05/2000 held that only certain payments are allowed to be made in favour of a resident outside India during his stay in India and not one that was paid by the petitioner to the importer of the car, who is a Non-resident Indian. - The payment now effected i .....

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..... n is filed against an order passed under the Foreign Exchange Management Act, 1999 (for short, FEMA ) by the Joint Director, Directorate of Enforcement. The above order is an appealable order before the appellate authority under Section 17 of FEMA. 2. The learned counsel appearing for the petitioner submits that petitioner has approached this court challenging the decision-making process of t .....

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..... the restriction is only to make payment to a person residing outside India and that restriction would not apply to any person in India, even though he may have the status of a non-resident Indian. 6. Admittedly, the payment was made in India towards customs duty payable by the non-resident Indian while importing the car. The adjudicatory authority with reference to notification No.16/2000, dat .....

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