Bombay High Court

DIRECTORATE OF ENFORCEMENT MINISTRY OF FINANCE DEPT. OF REVENUE GOV OF INDIA THR. THE ASS. DIRECTORversusBOARD OF CONTROL FOR CIRCKET IN INDIA CRICKET CENTRE

Decided: 24 August 2026
Disposal: Disposed Off

Holding

The appeals are dismissed as infructuous because the tribunal proceeded and issued a final order without any interim order, rendering the appeals moot.

Summary

The Directorate of Enforcement (Appellant) filed multiple FEMA appeals (Nos. 2-19 to 12-19) against the Board of Control for Cricket in India (Respondent) arising from a common interim order dated 17 May 2019 issued by the Appellate Tribunal for Foreign Exchange (ATFE). No counsel appeared for the Appellant, while counsel for the Respondent appeared in each appeal. The Respondent argued that, because the ATFE proceeded without issuing any interim orders in these appeals and subsequently rendered a final order on 16 July 2026, the appeals had become infructuous. The High Court examined the procedural history and agreed that the lack of interim orders rendered the appeals moot. Consequently, the Court disposed of all the appeals as infructuous, effectively dismissing them.

Issues considered

Whether an appeal becomes infructuous and non-maintainable when the appellate tribunal proceeds without an interim order and subsequently passes a final order.

Subjects

FEMA
Foreign Exchange Management Act
appeal
infructuous
procedural law
Appellate Tribunal for Foreign Exchange

Judgment

                                                     56 FEMA 2-19 AND ORS-C.DOC




                                                                     Priya Soparkar

                      IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                              CIVIL APPELLATE JURISDICTION


                              FEMA APPEAL NO. 2 OF 2019
                                        WITH
                              FEMA APPEAL NO. 8 OF 2019
                                        WITH
                              FEMA APPEAL NO. 3 OF 2019
                                        WITH
                              FEMA APPEAL NO. 12 OF 2019
                                        WITH
                                 CAFM NO. 11 OF 2019
                                          IN
                              FEMA APPEAL NO. 12 OF 2019
                                        WITH
                              FEMA APPEAL NO. 11 OF 2019
                                        WITH
                                 CAFM NO. 10 OF 2019
                                          IN
                              FEMA APPEAL NO. 11 OF 2019
                                        WITH
                              FEMA APPEAL NO. 5 OF 2019
                                        WITH
                              FEMA APPEAL NO. 6 OF 2019
                                        WITH
         Digitally


PRIYA
         signed by
         PRIYA
         RAJESH
         SOPARKAR
                              FEMA APPEAL NO. 7 OF 2019
RAJESH
SOPARKAR Date:
         2026.08.25
         17:36:30
         +0530                          WITH
                              FEMA APPEAL NO. 10 OF 2019
                                        WITH




                                       Page 1 of 3
                                           56 FEMA 2-19 AND ORS-C.DOC




                 FEMA APPEAL NO. 9 OF 2019
                               AND
                   FEMA APPEAL NO. 4 OF 2019
Directorate of Enforcement, Ministry of Finance         …Appellant
Department of Revenue.
      Versus
Board of Control for Cricket in India Cricket         …Respondent
Centre, Mumbai.


None for the Appellant.
Ms. Arushi Poddar i/by Cyril Amarchand Mangaldas, for the
      Respondent in FEMA Appeal No.2 of 2019 with CAFM No.1
      of 2019.
Mr. H. S. Khokhawala i/by LJ Law, for the Respondent in FEMA
      Appeal No.3 of 2019.
Mr. Gaurav Gopal and Mr. Mohit Goyal i/by Wadia Ghady & Co.,
      for the Respondent in FEMA Appeals No.5 to 10 of 2019.
Ms. Namita Shetty i/by Shetty, Malhotra & Associates, for the
      Respondent in FEMA Appeals No.11 and 12 of 2019.


                    CORAM:      SUMAN SHYAM &
                                ADVAIT M. SETHNA, JJ.
                    DATED:      24th AUGUST 2026.
PC:-

1.     None has appeared for the Appellant when the matter is

called out. Ms. Arushi Poddar, learned counsel in FEMA Appeal

No.2 of 2019, Mr. H. S. Khokhawala, learned counsel in FEMA

Appeal No.3 of 2019, Mr. Gaurav Gopal, learned counsel in FEMA

Appeals No.5 to 10 of 2019, Ms. Namita Shetty, learned counsel in




                             Page 2 of 3
                                           56 FEMA 2-19 AND ORS-C.DOC




FEMA Appeals No.11 and 12 of 2019 have appeared for the

Respondents.


2.    It is submitted at the Bar that all these appeals arise out of

the common interim order dated 17th May, 2019 passed by the

learned Appellate Tribunal for Foreign Exchange (ATFE), New

Delhi. However, due to absence of any interim order passed in

these appeals, the learned Tribunal had proceeded with the

matters and thereafter, passed final order in connected proceedings

on 16th July, 2026. Therefore, these appeals have become

infructuous.


3.    After going through the material placed before us, we find

ourselves in agreement with the submission of the Respondents’

counsel.


4.    In view of the above, all these appeals are hereby disposed

of, as infructuous.



(ADVAIT M. SETHNA, J.)                        (SUMAN SHYAM, J.)
                                                                    {




                             Page 3 of 3

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