HARRY'S CREATIONS Vs. ENFORCEMENT DIRECTORATE

JUDGEMENT

(1.) THESE intra-Court appeals impugn orders, all dated 25.04.2012 of the learned Single Judge dismissing W.P.(C) Nos.2429/2012, 2421/2012 & 2428/2012 preferred respectively by the appellants.

(2.) EACH set of appellant had exported goods, export value whereof was not received by them within the prescribed time and they were treated as having contravened the provisions of Section 18(2)&(3) of the then Foreign Exchange Regulation Act, 1973. Penalty proceedings under Section 50 of the said Act were initiated against each of the appellants by the Directorate of Enforcement under the said Act and penalty was imposed by the Adjudicating Authority on each of the appellants. The statutory appeals filed were also dismissed and ultimately the amount of penalty imposed and upheld by the Appellate Authority, was deposited by each set of appellants.

(3.) THE Learned Single Judge dismissed the said writ petitions holding: