$~15 to 21, 29 and 30 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 12th March, 2026 + MISC. APPEAL (FEMA) 25/2025 CITIBANK N.A. .....Appellant Through: Mr. Rajeev K. Virmani, Sr.

Adv, Ms. Rashmi Virmani, Mr. Krishan Tewary, Ms. Shriya Gambhir, Ms. Diva Saigal, Advs. versus SPECIAL DIRECTOR OF ENFORCEMENT .....Respondent Through: Mr. Vivek Gurnani, Panel Counsel, Mr Kanishk Maurya Adv. for DoE.

16 + MISC. APPEAL (FEMA) 26/2025 HONGKONG AND SHANGHAI BANKING CORPORATION LTD. .....Appellant Through: Mr. Ateev Mathur, Mr. Amol Sharma, Mr. Sanjay Gupta Mr. Anmol Mehta & Ms. Tanya Baijla, Advs.

versus ENFORCEMENT DIRECTORATE .....Respondent Through: Mr. Vivek Gurnani, Panel Counsel, Mr Kanishk Maurya Adv. for DoE.

17 + MISC. APPEAL (FEMA) 27/2025 CITIBANK, N.A. .....Appellant Through: Mr. Rajeev K. Virmani, Sr.

Adv., Ms. Rashmi Virmani, Mr. Krishan Tewary, Ms.

Shriya Gambhir, Ms. Diva Saigal, Advs.

versus SPECIAL DIRECTOR OF ENFORCEMENT .....Respondent Through: Mr. Vivek Gurnani, Panel Counsel, Mr Kanishk Maurya Adv. for DoE.

18 + MISC. APPEAL (FEMA) 28/2025 & CRL.M.A. 10747/2009 THE BANK OF TOKYO MITSUBISHI, UFJ LTD.

.....Appellant Through: Mr. Varun Chandiok, Mr.

Yashwant Sanenbam