A.P. PAREKH Vs. SPECIAL DIRECTOR, ENFORCEMENT DIRECTORATE

JUDGEMENT

(1.) These two writ petitions are directed against the common order dated 19-9-2007 passed by the Appellate Tribunal for Foreign Exchange ('Appellate Tribunal') in Appeal Nos. 688/2000 and 657/2000 respectively. By the impugned order, the Appellate Tribunal rejected the prayer for waiver of pre-deposit and directed each of them to deposit within 30 days their entire respective penalty amounts as determined by the order dated 20-9-2000 of the Special Director of the Directorate of Enforcement.

(2.) When WP (Civil) No. 9161/2007 was first heard by this Court on 10-12-2007 the following order was passed:

(3.) In the second Petition being WP (Civil) No. 9218/2007, the same order was passed on 11-12-2007. It is stated that both Petitioners have since deposited 15 per cent of the penalty amount as directed.