9911796707
TMI Blog2024 (3) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... roforma respondent seeking review of the order dated 14.07.2009 passed by the Appellate Tribunal was dismissed. 2. Appellant No. 1 i.e. M/s Sachdeva and Sons Industries (P) Ltd. effected shipment of goods valued at US $29,83,943 during the period: 1998 to 2000 under the cover of 64 GR forms. Appellant No. 2 is the Managing Director of Appellant No. 1. A memorandum dated 26.02.2002 (Annexure A-1) was issued to the appellants and the proforma respondent under Rule 3 of the Adjudication Proceedings and Appeal Rules, 1974 read with Sub-Sections 3 and 4 of Section 49 of the Foreign Exchange Management Act, 1999 (hereinafter referred to as 'FEMA'), calling upon the appellants and proforma respondent to show cause in writing, within 30 days of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of Rs.3,00,00,000/- each was imposed upon appellant No. 2 and the proforma respondent. 4. The order dated 20.06.2008 passed by the Special Director, Directorate of Enforcement, was called into question before the Appellate Tribunal but the same was disposed of on 11.12.2008 as the pre-deposit of the amount, as ordered in the original order, was not made. 5. The matter came to this Court by way of FAO-1043-2009. This appeal was disposed of by way of order dated 08.05.2009 (Annexure A-3). The order dated 11.12.2008 passed by the Appellate Tribunal was set aside and the matter was remanded to it for deciding the appeal afresh keeping in view the fact that the penalty imposed on appellant No. 1 was Rs.6,00,00,000/- and that imposed on appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... financial capacity to deposit even 10% of the penalty on account of acute financial constraints since all accounts had been declared NPA and all assets had been attached. It was contended that the penalty was arbitrary and excessive and, therefore, complete waiver should have been granted for filing of the appeal. 11. We have considered the submissions made by learned counsel for the appellants. Section 19 of FEMA deals with appeals to the Appellate Tribunal and provides that any person appealing against the order of the Adjudicating Authority levying any penalty shall, while filing the appeal, deposit the amount of such penalty with such authority as may be notified by the Central Government. The proviso lays down that where in any parti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it had not been made. This order was challenged before the High Court in FAO No. 1043 of 2009 which remanded the matter vide order dated 08.05.2009 (Annexure A-3) in pursuance of which the appeal was decided afresh vide order dated 14.07.2009 (Annexure A-4) and the appellants and proforma respondent were called upon to make a pre-deposit of 10% of the penalty and pre-deposit of 90% of the penalty was dispensed with. Against this decision, the appellants again approached to the High Court in FAO No. 4573 of 2009 but the appeal was dismissed on 22.07.2011. The appellants have not annexed this order for reasons best known to them. This decision was assailed before the Hon'ble Apex Court by way of SLP No. 26493-2011 which was also dismissed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellate Tribunal which was dismissed by way of order dated 06.06.2019, leading to the filing of the present appeal. The Appellate Tribunal dismissed the review petition by observing that repeated petitions were being filed and one such review petition had already been dismissed on 24.06.2015. Here also, it appears that the Tribunal was not apprised that the matter had already been decided by the Apex Court. 16. Undeterred by all proceedings which had gone against the appellants, the appellants preferred the present appeal. In the considered opinion of this Court, the present appeal is nothing but a gross abuse of the process of law. The appellants have misled the Courts at every step and despite the matter having been finalized by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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