Bombay High Court

DIRECTORATE OF ENFORCEMENT,MINISTRY OF FINANCE,DEPT.OF REVENUE,GOVT.OF INDIA THR. THE ASST.DIRECTORversusMR.M.P PANDOVE

Decided: 24 August 2026
Disposal: Disposed Off

Holding

The appeals are infructuous and are therefore disposed of.

Summary

The Directorate of Enforcement filed multiple FEMA appeals (Nos. 2-19 to 12-19) against the Board of Control for Cricket in India, arising from an interim order dated 17 May 2019 issued by the Appellate Tribunal for Foreign Exchange (ATFE). No counsel appeared on behalf of the appellant in any of the appeals. The respondents argued that the ATFE proceeded to pass a final order on 16 July 2026 without first issuing interim orders in the appealed matters, rendering the appeals infructuous. The Bombay High Court examined the procedural history and agreed with the respondents' submission. Consequently, the Court held that the appeals could no longer be entertained and ordered them to be disposed of as infructuous.

Issues considered

Whether appeals become infructuous when the appellate tribunal passes a final order without first issuing an interim order in the appealed proceedings.

Legislation cited

Foreign Exchange Management Act, 1999

Subjects

FEMA
Appellate Tribunal for Foreign Exchange
infructuous appeal
procedural order
Board of Control for Cricket in India
Directorate of Enforcement

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
                              FEMA APPEAL NO. 7 OF 2019
         Digitally
         signed by
         PRIYA
PRIYA    RAJESH
RAJESH   SOPARKAR
SOPARKAR Date:


                                        WITH
         2026.08.25
         17:36:30
         +0530




                              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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