PANKAJ GUPTA vs ENFORCEMENT DIRECTORATE THR ADDITIONAL DIRECTOR

$~67 to 69 * IN THE HIGH COURT OF DELHI AT NEW DELHI W.P.(C) 16598/2025 Date of Decision: 23.03.2026 IN THE MATTERS OF: PANKAJ GUPTA .....Petitioner Through: Mr. Prashant Pandey, Ms Akshita Chand, Mr Karan Kumar Advocates. versus ENFORCEMENT DIRECTORATE THR ADDITIONAL DIRECTOR .....Respondent Through: Mr. Vivek Gurnani, Advocate. W.P.(C) 16631/2025 SHASHANK SRIVATSAVA .....Petitioner Through: Mr. Prashant Pandey, Ms Akshita Chand, Mr Karan Kumar Advocates. versus ENFOCEMENT DIRECTORATE THR ADDITIONAL DIRECTOR .....Respondent Through: Mr. Vivek Gurnani, Advocate. AND W.P.(C) 16691/2025 LATE DALIP SRIVATSAVA .....Petitioner Through: Mr. Prashant Pandey, Ms Akshita Chand, Mr Karan Kumar Advocates. 1. The petitioners seek to challenge the order dated 01.07.2025 passed by the Appellate Tribunal, Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (“SAFEMA”), whereby the applications filed by the petitioners for waiver of pre-deposit of penalty amounts have been partly allowed. 2. For the sake of clarity, the name of the petitioner(s), penalty imposed, contravention amount and pre-deposit amount required to be deposited by the petitioners, as per Impugned Order