This Order disposes of the Appeals Nos. FPA-FE-77/CHN/2020 filed by M/s. Thomas Cook India Ltd. and FPA-FE-78/CHN/2020 filed by Shri Amit Bhatia (General Manager) against the Order No. ADE/SRO/CEZO-I/15/2020 dated 30.03.2020 (Impugned Order) passed by the Additional Director, Directorate of Enforcement, Government of India, Chennai. The Ld. Adjudicating Authority (AA) imposed the penalty of Rs. 1,50,00,000/- on M/s. Thomas Cook India Ltd. for the contravention of Section 10 (4) & 10 (5) of the Foreign Exchange Management Act, 1999 (FEMA), and Rs. 15,00,000/- on Shri Amit Bhatia for the aforementioned contravention in terms of Section 42 (1) of FEMA. Further penalty of Rs. 1,50,00,000/- was imposed on M/s. Thomas Cook India Ltd. for the contravention of Section 3 (a) of FEMA and penalty of Rs.15,00,000/- on Shri Amit Bhatia for the aforementioned contravention in terms of Section 42 (1) of FEMA. Penalty of Rs.1,20,00,000/- was imposed on the Appellant Shri Amit Bhatia, for contravention of Section 10 (6) of FEMA read with Regulation 6 (1) of Foreign Exchange Management (Realization, Repatriation and Surrender of Foreign Exchange) Regulation 2000 in terms of Section 13 (1) of FEMA. T