MOHTESHAM MOHD. ISMAIL vs SPL.DIRECTOR,ENFORCEMENT DIRECTORATE&ANR

The Supreme Court addressed whether a Special Director under the Foreign Exchange Regulation Act, 1973 can appeal to the High Court against an order of the Foreign Exchange Regulation Appellate Board. The Court held that the Special Director does not have the standing to appeal, as only the Central Government can do so under Section 54 of the Act. The Court emphasized that the findings of fact by the Board are not subject to interference by the High Court, thereby upholding the Board's decision.