HARBHAJAN SINGH SANDHU Vs. UNION OF INDIA

JUDGEMENT

(1.) THE present appeal has been filed under Section 35 of the Foreign Exchange Management Act, 1999 (hereinafter to be called as the 'Act') against order dated 24.12.2008 passed by appellate Tribunal for Foreign Exchange, New Delhi, vide which appeal filed by present appellant against adjudication order No. SDE(KRB)/1/2001 dated 2.8.2001 passed by Special Director, Enforcement Directorate, was dismissed.

(2.) I have heard learned counsel for the parties and have gone through the whole record carefully including the impugned order passed by learned Tribunal.

(3.) IT is pertinent to reproduce Section 52 of the 1973 Act, which reads as under:-