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2009 Supreme(Del) 654

NEERAJ KISHAN KAUL
Priya Shah – Appellant
Versus
Enforcement Directorate – Respondent


Advocates appeared:
For Appellant/Petitioner/Plaintiff: R.K. Handoo and Manish Shukla, Advs.
For Respondents/Defendant: Vineet Malhotra, Adv.

ORDER

1. The appellant (original petitioner in the writ petition) in the present appeal is aggrieved by the impugned order dated 10-2-2009, whereby the learned Single Judge has only partially waived the amount that the appellant was required to deposit towards pre-deposit for his appeal to be heard.

2.The allegations of the respondent Enforcement Directorate were that the appellant was guilty of contravention of Foreign Exchange Regulation Act, 1973 (hereinafter referred to as FERA), particularly Section 8(1). Apparently her father, Late Satnam Shah opened accounts in Swiss Banks as also in the Midland Bank, (later HSBC), in the U.K. According to the Enforcement Department, the appellant was the joint holder of one account and also was under a duty upon the death of her father in terms of Section 8(1) of FERA to repatriate the funds in the account to India through banking channels. The adjudicating authority had imposed a penalty of Rs. 2.75 crores stating that the appellant had not complied with the duty cast on her to follow the procedure prescribed by FERA and the concerned notifications issued in that regard.

3. The appellant had urged before the Appellate Tribunal that the amo










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