KAVITA DOGRA Vs. DIRECTOR OF ENFORCEMENT, ENFORCEMENT DIRECTORATE

JUDGEMENT

(1.) This appeal by the Appellant, Ms. Kavita Dogra, is directed against the impugned order dated 9th October 2007 of the Appellate Tribunal for Foreign Exchange ('AT') dismissing Order-in-Appeal No. 54 of 2004 against the adjudication order (Original) dated 28th October 2003 passed by the Deputy Director, Directorate of Enforcement, New Delhi alleging contravention, during the period 1994-95, of Section 18 (2) of the Foreign Exchange Regulation Act, 1973 ('FERA') for non-realization of export proceeds by M/s. Kwality Jewellers (India) Pvt. Ltd. (hereinafter referred to 'the company') of which the Appellant was a Director till 31st May 1995.

(2.) The Directorate of Enforcement ('DoE') initiated the proceedings under FERA by issuing a memorandum dated 28th September 2000 to the company and its Directors/Managing Directors, i.e., Mr. L.R. Sridhar, Managing Director, Mr. Dinkar Dogra, Ex-Managing Director, Mrs. Kavita Dogra, Ex-Director (Appellant herein), Mr. Ashish Dogra, NRI Director and Mr. Kiran Chimawar, Ex-Director.

(3.) The case of the Appellant was that she was not an active director of the company and was not involved in any manner with the day-to-day affairs of the company.