ORDER :

1. With the request and consent of learned advocates appearing for the respective parties, these first appeals are taken up for final disposal. Since the issue involved in these appeals are identical and as such these appeals are taken up conjointly by treating the First Appeal No. 4907 of 2018 as a lead matter and the facts are taken from it for the sake of convenience.

2. Heard learned advocate Mr. Paritosh R. Gupta for the appellant and learned advocate Mr. Siddharth Dave appearing for Mr. Devang Vyas, learned Additional Solicitor General of India appearing for the respondent authorities.

3. By way of this First Appeal under Section 35 of Foreign Exchange Management Act, 1999, the appellant has prayed for setting aside the order dated 18.04.2018 passed by the Appellate Tribunal, Prevention of Money Laundering Act in Appeal No. FPA-FE- 24/AHD/2013.

4. The background of the present first appeal is that the appellant is a merchant exporter as well as an importer dealing in various products including agricultural commodities as well as other manufactures products.

4.1 The Government of India issued policy governing exports from India to Russia called “Repayment of State Rupee Cre