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TMI Blog2016 (6) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... r, 2015 passed by the Adjudicating Officer, Directorate of Enforcement. Learned counsel for the petitioner states that the sentencing of the petitioner has been done by the respondents solely on the basis of uncorroborated testimony of sole witness Mr.Chanderkant Khemka. He states that during the course of proceedings before the respondents, petitioner was never given an opportunity to examine th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xxx 20. Under Section 35 of FEMA, the legislature has conferred a right of appeal to a person aggrieved from "any" "order" or "decision" of the Appellate Tribunal. Of course such appeal will have to be on a question of law. In this context the word "any" would mean "all". xxxx xxxx xxxx xxxx 22. The word "any dispute" is somewhat akin to "any order" or "any decision". Any dispute, occurring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court on a question of law. xxxx xxxx xxxx xxxx 31. When a statutory forum is created by law for redressal of grievance and that too in a fiscal statute, a writ petition should not be entertained ignoring the statutory dispensation. In this case the High Court is a statutory forum of appeal on a question of law. That should not be abdicated and given a go-by by a litigant for invoking the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit of some amount of penalty or fulfilment of some other conditions for entertaining the appeal. (See para 13 at SCC p. 408.) It is obvious that a writ court should not encourage the aforesaid trend of bypassing a statutory provision." (emphasis supplied) Since, the petitioner has an alternative efficacious remedy, the present writ petition is dismissed. However, the petitioner is given l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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