ABDUL LATHEEF @ C.B.LATHIF V. UNION OF INDIA

WP(C)/26809/2014

AI Insights

The case involves Abdul Latheef, the petitioner, who faced proceedings under Section 3(c) of the Foreign Exchange Management Act, 1999, initiated by the third respondent. The fourth respondent imposed a penalty and directed the release of a balance amount after appropriating the penalty from the seized amount. However, the revenue filed an appeal against this order, which is pending before the fifth respondent. The petitioner filed this writ petition seeking a direction to release the balance amount. The court, considering the ongoing appeal, directed the fifth respondent to expedite the appeal process but did not allow the release of the funds.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 722397 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 12-02-2015
• Assessment Year: misc
• Other Referred Cases: W.P.(C) No.1009/2014
• Laws Referred To: Foreign Exchange Management Act, 1999
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: N NAGRESH
• Assessee Lawyers: JOSHI THOMAS; K CHITHAMBARAN
• Keywords: Appeal; Foreign Exchange Management Act; Penalty; Statutory Appeal; Seized amount
• Section: 17; 13(1); 3§-C()

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.HARILAL THURSDAY, THE 12TH DAY OF FEBRUARY 2015/23RD MAGHA, 1936 WP(C).No.26809 of 2014 (A) ---------------------------- PETITIONER : ----------------------- ABDUL LATHEEF @ C.B.LATHIF, GARDEN VILLA, MELPARAMBU P.O., KASARAGOD KASARAGOD. BY ADVS.SRI.JOSHI N.THOMAS SRI.K.CHITHAMBARAN RESPONDENTS : ----------------------------- 1. UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. 2. DIRECTOR OF ENFORCEMENT, DIRECTORATE OF ENFORCEMENT (FEMA) GOVERNMENT OF INDIA, LOK NAYAK BHAVAN, KHAN MARKET, NEW DELHI - 110 003. 3. THE JOINT DIRECTOR, DIRECTORATE OF ENFORCEMENT, 3RD FLOOR, B BLOCK B.M.T.C, TTMC BUILDING, SHANTI NAGAR K.H.ROAD, BANGALORE - 560 027. 4. THE ASSISTANT DIRECTOR, DIRECTORATE OF ENFORCEMENT, GOVERNMENT OF INDIA 3RD FLOOR, B BLOCK, BMTC - TTMC BUILDING SHANTI NAGAR, K.H.ROAD, BANGALORE - 560 027. 5. SPECIAL DIRECTOR (APPEALS), SOUTH ZONE FEMA (COMMISSIONER OF INCOME TAX (APPEALS), 121 MAHATMA GANDHI ROAD, CHENNAI - 600 034. R1-R5 BY ADV. SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12-02-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VS WP(C).No. 26809 of 2014 (A) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 : PHOTO COPY OF ORDER (ORIGINAL) AD/BZO/09/2013-14 DATED 03.07.2013. EXHIBIT P2 : PHOTO COPY OF THE PETITION SUBMITTED BY PETITIONER DATED 23.10.2013 TO THE 3RD RESPONDENT. EXHIBIT P3 : PHOTO COPY OF THE JUDGMENT DATED 10.01.2014 IN W.P.(C) NO.1009/2014 OF THIS HON'BLE COURT. EXHIBIT P4 : PHOTO COPY OF PROCEEDING ISSUED BY THE 4TH RESPONDENT ON 14.02.2014. EXHIBIT P5 : PHOTO COPY OF LETTER NOF.NO. T-8/302-BGZO/2013 DATED 19.02.2014 BY THE 4TH RESPONDENT ENCLOSING COPY OF APPEAL MEMORANDUM TOGETHER WITH COPY OF STAY APPLICATION. RESPONDENT(S)' EXHIBITS NIL ---------------------------------------- /TRUE COPY/ PA TO JUDGE VS K.HARILAL, J --------------------------------------- W.P.C.No.26809 of 2014 ---------------------------------------- Dated this the 12th day of February, 2015 JUDGMENT The petitioner is a person confronting with a proceedings initiated against him, by the third respondent under Section 3(c) of Foreign Exchange Management Act, 1999 (hereinafter called 'the Act'). After hearing the petitioner, the fourth respondent had passed Ext.P1 order imposing a penalty under Section 13(1) of the Act, and further directed to release the balance amount, after appropriating the penalty from the seized amount. Against this order, the fourth respondent filed an appeal under Section 17 of the Act before the fifth respondent. This writ petition is filed seeking a direction to the fourth respondent to release the balance amount directed to be released to the petitioner under Ext.P1 order. The revenue has already filed a counter affidavit on behalf of all the respondents raising objection against release of the balance amount after appropriating penalty. 2. The learned Standing Counsel for the W.P.C.No.26809 of 2014 2 Revenue submits that a statutory appeal under Section 17 of the Act is pending before the fifth respondent and the said amount cannot be released during the pendency of the said appeal. I find some force in the objection raised by the revenue. 3. In the above circumstance, I am of the view that the grievances of the petitioner can be redressed by directing the fifth respondent to dispose the statutory appeal at the earliest. The fifth respondent is directed to dispose Ext.P5 appeal at the earliest, at any rate, within a period of two months from today. This writ petition is disposed of accordingly. Sd/- K.HARILAL JUDGE /TRUE COPY/ PA TO JUDGE vs "