ABDUL HAMEED REHMANI vs SPECIAL DIRECTOR ENFORCEMENT DIRECTORATE

Judgment text excerpt

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 27.10.2025 + CRL.A. 701/2007, CRL.M.A. 12607/2007, CRL.M.A. 29294/2023 & CRL.M.A. 29293/2023 ABDUL HAMEED REHMANI .....Appellant Through: Mr. RK Handoo, Advocate. versus SPECIAL DIRECTOR ENFORCEMENT DIRECTORATE .....Respondent Through: Mr. Vivek Gurnani, Advocate. CORAM: HON'BLE DR. JUSTICE SWARANA KANTA SHARMA JUDGMENT DR. SWARANA KANTA SHARMA, J CRL.M.A. 29294/2023 (condonation of delay) 1. The applicant, Mohammad Rehmani, by way of the present application, seeks condonation of delay of 3621 days, in filing an application for his impleadment as the legal heir of late Abdul Hameed Rehmani (CRL.M.A. 29293/2023), in order to pursue the above-captioned appeal. 2. The facts and events relevant for deciding the present application are as follows. A Show Cause Notice had been issued by the adjudicating officer, i.e., the Special Director, Directorate of Enforcement, Delhi [hereafter ‘DoE’], to the Abdul Kalam Azad CRL.M.A. 29294/2023 in CRL.A. 701/2007 Page 1 of 15 Signature Not Verified Digitally Signed By:ZEENAT PRAVEEN Signing Date:27.10.2025 18:12:38 Islamic Awakening Centre [hereafter ‘the Centre’] and its President, Abdul Hameed Rahmani, for alleged contravention of the provisions of Sections 8(1) and 14 of the Foreign Exchange Regulation Act, 1973 [hereafter ‘FERA, 1973’] on 12.06.2001. 3. At this juncture, it is pertinent to note that FERA was repealed by the Foreign Exchange Management Act, 1999 [hereafter ‘FEMA, 1999’], with effect from 01.06.2000. However, Section 49(3) of FEMA, 1999 specifically provided that an adjudicating officer could take cognizance of any contravention under Section 51 of FERA, 1973 within a period of two years from the date of its repeal. Accordingly, in the present case