2015 (4) TMI 639

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....ran Nair, ASG of India and N. Nagaresh, ASG JUDGMENT 1. This writ petition is filed against an  order passed under the Foreign Exchange Management Act, 1999 (for short, "FEMA") by the Joint Director, Directorate of Enforcement. The above order is an appealable order before the appellate authority under Section 17 of FEMA. 2. The learned counsel appearing for the petitioner submits th....

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....itioner. 5. The learned counsel appearing for the petitioner submits that the restriction is only to make payment to a person residing outside India and that restriction would not apply to any person in India, even though he may have the status of a non-resident Indian. 6. Admittedly, the payment was made in India towards customs duty payable by the non-resident Indian while importing the ca....