SUNITA MEHTA vs SPECIAL DIRECTOR ENF.DTE.

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 11.03.2026 Pronounced on: 08.04.2026 + MISC. APPEAL (FEMA) 2/2025 + MISC. APPEAL (FEMA) 3/2025 + MISC. APPEAL (FEMA) 4/2025 SUNITA MEHTA .....Appellant SUBASH MEHTA .....Appellant SANJAY MEHTA .....Appellant Through: Mr.R.K. Handoo, Mr.Yoginder Handoo, Mr.Ashwin Kataria, Mr.Garvit Solanki, Mr.Gaurav Vishwakarma, Mr.Aditya Aggarwal, Advs. versus SPECIAL DIRECTOR ENFORCEMENT DIRECTORATE .....Respondent Through: Mr.Arkaj Kumar, SC with Mr.Aakarsh Mishra, Ms.Vaishanavi Bhargava, Mr.Akshat Khanna and Mr.Karsh Sarosh Rebelo, Advs. CORAM: HON'BLE MR. JUSTICE NAVIN CHAWLA HON'BLE MR. JUSTICE RAVINDER DUDEJA JUDGMENT NAVIN CHAWLA, J. 1. These appeals have been filed by the appellant(s) under Section 35 of the Foreign Exchange Management Act, 1999 (hereinafter referred to as „FEMA‟) challenging the final orders passed by the Signature Not Verified Digitally Signed MISC. APPEALs (FEMA) 2-4/2025 Page 1 of 20 By:REYMON VASHIST Signing Date:08.04.2026 17:58:58 learned Appellate Tribunal for Foreign Exchange in the appeals, details of which are mentioned in the form of a chart hereinunder for easy reference: Appeal No. before this Appeal No. before the Date of the Court Appellate Tribunal Impugned Order MISC. APPEAL (FEMA) Appeal No. 212/2010 31.05.2012 No. 2/2025 MISC. APPEAL (FEMA) Appeal No. 210/2010 31.05.2012 No. 3/2025 MISC. APPEAL (FEMA) Appeal No. 213/2010 31.05.2012 No. 4/2025 2. As the three appeals arise from the common facts and raise common issues, they are being taken up together for disposal by way of this common judgment. 3. The following Show Cause Notices were issued to the appellant(s), which resulted, first in the Adjudication Order No. ADJ/25-28/B/SDE/RAJ/2010/FEMA dated 17.08.2010 passed by the Adjudicating A