JUDGMENT

The afore named appellants filed separate appeals against the common order passed by the Special Director of Enforcement Directorate on 30.09.2003 in File No.T-4/7-M/2000 & T-4/22-M/2002 vide No.SDE(SSB/IV/36-40/2003). All these appeals are interconnected and revolve around common facts, therefore, this common order has been passed while dealing each appeal separately. Order It is seen from the record that the Special Director issued five Show Cause Notices (SCNs) against these appellants and against Shri V.P. Gopalakrishnan Nair. The appeal filed by Shri V.P. Gopalakrishnan Nair has been dismissed on 09.01.2019 by the Division Bench. The SCNs were issued to all these appellants and Shri V.P. Gopalakrishnan Nair vide Memorandum dated 27.04.2000 by the Special Director for violation of Sections 18(2) & 18(3) and Section 18(2) & 18(3) of the Foreign Exchange Regulation Act (FERA), 1973 respectively read with relevant Central Government Notifications and proceeded against for adjudication. As per the allegations, the appellants and the deceased appellant have violated various provisions of FERA, 1973 as explained in the relevant Show Cause Notices. (i)

Memorandum bearing No.T-