HASMUKH K RAWAL Vs. UNION OF INDIA

JUDGEMENT

(1.) The above Appeals are directed against the Judgment and Order dated 12.6.2009 passed by the Appellate Tribunal for Foreign Exchange, New Delhi. By the said order, the Appeals filed by the Appellants above named came to be dismissed and the penalty imposed against each of the Appellants came to be confirmed.

(2.) Since a preliminary issue as regards the maintainability of the above Appeals in this Court on the ground of territorial jurisdiction was raised by the Respondents, the parties were heard on the said issue.

(3.) The factual matrix involved for adjudication of the said issue in the above Appeals can be stated thus :