J U D G M E N T

Mehta, J.

1. Heard.

2. Leave granted.

Signature Not Verified SHIPRA NARANG Date: 2026.04.02

10:08:02 IST Reason:

3. This batch of appeals arises out of the common judgment and final order dated 23rd July, 2024 passed by the Division Bench of the High Court of Judicature at Madras1 in W.A. Nos.3520 to 3524 of 2023 and C.M.P. Nos.28745, 28749, 28748, 28750, 28756 of 2023 and 2240 of 2024.

4. The appellants herein had approached the learned Single Judge of the High Court, assailing the order/show cause notice, For short, ‘SCN’. dated 22^nd December, 2021 issued by the Adjudicating Authority under the provisions of the Foreign Exchange Management Act, 1999, For short, ‘FEMA’., and the consequential corrigendum dated 13^th March, 2023.

5. The writ petitions instituted by the appellants assailing the said SCN and corrigendum came to be dismissed by the learned Single Judge vide common final order dated 30^th November, 2023. The intra- Court appeals preferred against the said order also stand rejected by the impugned judgment dated 23rd July, 2024. It is in these circumstances that the

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