APPELLATE TRIBUNAL UNDER SAFEMA AT NEW DELHI FPA-FE-05/DLI/2012 Smt. Surender Kaur Sethi … Appellant Versus The Special Director, Directorate of Enforcement, New Delhi … Respondent Advocates/Authorized Representatives who appeared For the Appellant : Mr. Tushar Randhawa, Adv.

Mr. Rahul Sharma, Advocate For the Respondent : Mr. Mohd. Wasay Khan, Adv.

CORAM SHRI BALESH KUMAR : MEMBER SHRI RAJESH MALHOTRA : MEMBER

FINAL ORDER

08.01.2026 This Order disposes of the Appeal No. FPA-FE-05/DLI/2012 filed by Smt. Surender Kaur Sethi, against the Order No. SDE(SKP)/III/175/2004 dated 05.08.2004 (Impugned Order) passed by the Special Director, Directorate of Enforcement, Government of India, New Delhi. Penalty of Rs. 30,00,000/- was imposed on the Appellant Smt. Surender Kaur Sethi and her husband Shri Gurcharan Singh Sethi (expired on 19.08.2004) for the contravention of Section 8 (1) of the Foreign Exchange Regulation Act, 1973 (FERA) vide the Impugned Order.

2. Ld. Counsel for the Appellant stated that the Appellant had approached the Hon’ble High Court of Delhi against the Order dated

02.04.2024 of this Tribunal, whereby the Appellant was directed to tender the original sale deed of property N