ASSISTANT DIRECTOR, ENFORCEMENT DIRECTORATE Vs. A LATEEF

JUDGEMENT

(1.) The above writ appeal has been filed against the order dt: 13.8.1993 passed by the learned Single Judge in W.P. No. 14925 of 1993 issuing the following direction:--

(2.) The grievance of the Department, which has come by way of this appeal, is that the learned single Judge is not justified in issuing the direction without noticing the provisions contained in Section 57 of the Foreign Exchange Regulation Act, providing for the prosecution to be launched, if there is any failure to comply with the order of adjudication made within 45 days from the date of receipt of such an order by remitting the penalty imposed.

(3.) Heard the learned Counsel appearing on either side. We had an occasion to consider at length the very issue in W.A. No. 1224 of 1993 (order dt: 12.9.1995 -- The Assistant Director, Enforcement Directorate, Madras v. Hameed Jahuffer @ S.A. Hameed (since reported in page 142 supra), and after referring the case laws, on the subject and similar earlier orders taking more than one view and also the relevant scope of the provisions of the Act, particularly Sections 52 and 57 thereof, we held as follows: