IN THE HIGH COURT AT CALCUTTA

ORIGINAL SIDE FEA 12 OF 2025

IA NO. GA 1 OF 2025

M/S LORDS POLYMER (I) PRIVATE LIMITED

VS

THE ADDITIONAL DIRECTORATE OF ENFORCEMENT,

DIRECTORATE OF ENFORCEMENT (FEMA)

FEA 13 OF 2025

IA NO. GA 1 OF 2025

AMIT SAHA

VS

THE ADDITIONAL DIRECTORATE OF ENFORCEMENT,

DIRECTORATE OF ENFORCEMENT (FEMA)

BEFORE:

THE HON’BLE JUSTICE RAJARSHI BHARADWAJ

AND

THE HON’BLE JUSTICE UDAY KUMAR

For the Appellant : Mr. Nilotpal Chowdhury, Ld. Adv.

Ms. Pallavi Roy, Ld. Adv.

For the Respondent : Mr. Arijit Chakrabarti, Ld. Adv.

Mr. Debsoumya Basak, Ld. Adv.

Ms. Swati Singh, Ld. Adv.

Hearing concluded on : 02.12.2025 Judgment on : 15.01.2026

Uday Kumar, J:-

1. These two appeals, preferred under Section 35 of the Foreign Exchange Management Act, 1999 (hereinafter referred to as ‘FEMA’), are directed against the common Final Order dated 28.08.2025 passed by the Appellate Tribunal under SAFEMA, New Delhi. The seminal grievance of the appellants is that the Learned Tribunal non-suited them by dismissing their substantive appeals in limine on the solitary ground of non-compliance with a pre-deposit condition. The appellants contend that such an approach, amidst a pleaded case of "undue hardship," has effecti