Tribunal limits further compliance directions where seized currency was already referred to the Enforcement Directorate.

Where seized Indian and foreign currency had already been referred to the Enforcement Directorate, the Tribunal held that it could not issue any further compliance directions on its earlier orders. It noted delay in implementing those earlier directions and observed that the Commissioner should have given effect to them, but the later referral and the stated liability of the currency to confiscation under foreign exchange law prevented any additional instruction at that stage. No further order was passed, leaving the applicant to pursue any other available legal remedy.

---

---

Issues: Whether further directions could be issued by the Tribunal for compliance with its earlier orders regarding the seized Indian and foreign currency when the matter had already been referred to another investigative agency.

Analysis: The Tribunal noted the delay in compliance with its earlier directions and observed that the Commissioner ought to have given effect to those orders. The subsequent letter showed that the matter had already been referred to the Enforcement Directorate before the later compliance directions were issued, and that the currency was stated to be liable for confiscation under the foreign exchange laws. In these circumstances, the Tribunal held that it could not make any further instructions or orders at that stage.

Conclusion: No further orders were passed by the Tribunal, and the applicant was left to pursue any other legal remedy available.

---