ORDER :

Ashutosh Shastri, J.

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 three appeals are identical and as such these appeals are taken up conjointly by treating the First Appeal No.1258 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 orders dated 09.11.2017 and 29.01.2016 passed by the Appellate Tribunal, Foreign Exchange Management Act in Appeal No.FPA-FE-03/AHD/2013.

4. The background of the present first appeal is that the appellant is a merchant exporter. At the relevant point of time, somewhere in the year-2001 was holding the status of star trading house and was engaged in the business of import and export of various products including fabrics and readyma