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TMI Blog2023 (9) TMI 1558X X X X Extracts X X X X X X X X Extracts X X X X ..... d his family arrived in India, grant of long-term visa to them by the Government of India followed eventually by grant of full citizenship as a naturalized citizen. The fact that there was no absolute bar on a Pakistani citizen acquiring property in India and the only requirement was to obtain permission. The fact that the amount of original penalty imposed upon him and his father was duly paid by the appellant, and the intended purpose of the legislation in question (FEMA, 1999) which was to consolidate and amended the law relating to foreign exchange with the objective of facilitating external trade and payments and for promoting the orderly development and maintenance of foreign exchange market in India, we are of the view that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operties in Dehradun, Uttarakhand, India, one bearing Khasra No. 339/3. Situated as Mauja Niranjanpur Pargana, Central Doon, Dehradun for a consideration of Rs. 13.50 lakh in 2007, and another bearing Khasra No. 744, Mauja Kanwali Pargana, Central Doon, District Dehradun for a consideration of Rs. 19 Lakh in 2012. Before acquiring the aforesaid immovable properties, the appellant did not take any permission from the Reserve Bank of India (RBI) or any other government body as required under Regulation 7 of the Foreign Exchange Management (Acquisition and Transfer of Immovable Property in India) Regulations, 2000. 3. In view of the above, a complaint dated 11-6-2015 was filed by the Assistant Director, Directorate of Enforcement, Dehradun und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e holding that there was no case for confiscation of the property under section 13(2) of FEMA, 1999, imposed a further penalty of Rs. 4,50,000/- on the appellant, Shri Rajkumar Malhotra. 8. Aggrieved by the said order, the appellant filed an appeal under section 17 of FEMA before the learned Special Director(Appeals) challenging the order of the Adjudicating Authority. The Learned Special Director (Appeals), through a detailed speaking order passed on 22-9-2022, upheld the order of the Adjudicating Authority and dismissed the appellant's appeal. It is this order of the Learned Special Director (Appeals) which has been impugned before us in the present appeal. 9. The learned counsel for the appellant submits that the appellant and his fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Ministry of Home Affairs under the Citizenship Act, 1955 on that date. In view of this, he submits, the adjudicating authority ought to have considered that the transaction pertaining to the purchase of the immovable property has been automatically regularised and the appellant cannot be treated as a Pakistani national for the purpose of FEMA regulations That there was no involvement of any foreign exchange in the instant case as the properties were purchased in India with the help of relatives who lived in India and through money earned in India. FEMA, 1999 was enacted to deal with violations pertaining to foreign exchange laws. There is no such violation in the instant case The appellant is a hardworking and law-abiding person with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pakistan and ignorance of law cannot be a defence. It is also contended that the order of the Adjudicating Authority which has been upheld by the learned Special Director(Appeals) was reasonable and fair in so far as the learned appellate authority did not find any merit in the proposal for confiscation under section 13(2) of FEMA, 1999,but merely imposed a further penalty upon the appellant. 11. We have given careful consideration to the facts before us and the rival contentions of the parties. Considering the totality of facts before us, including the background in which the appellant and his family arrived in India, grant of long-term visa to them by the Government of India followed eventually by grant of full citizenship as a naturaliz ..... X X X X Extracts X X X X X X X X Extracts X X X X
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