2025 (1) TMI 14

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.... of Certiorari or any other writ, order or direction, quashing the Show cause notice dated 25.02.2020 bearing No. T-4/SRO/SDE/BGZO/01/2020 issued by Respondent No. 2 with regard to the Petitioner (Annexure-A); b) Consequently, issue a writ of Certiorari or any other writ, order or direction, quashing the Complaint dated 25.10.2019 bearing No. T-3/BGZO/96/2018 filed by the Respondent No. 3 before the Respondent No. 2 (Annexure B); c) Grant such other reliefs as this Hon'ble Court deems fit in the above circumstances of the case, in the interest of justice and equity. 2. Heard the learned counsel for the petitioner as well as the learned counsel for the respondents. 3. It is submitted by the learned counsel for the....

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....well as the learned standing counsel for respondents No. 2 to 4 would, on the other hand, contend that the liability under the Foreign Exchange Management Act is admittedly a Civil liability and that the liabilities under the Act would continue even despite the omission of the provisions of Section 6 (3) (b) with effect from 15.10.2019. It is submitted that the complaint which was preferred against the petitioner was in respect of inward remittances for the period from December 2016 to November 2018. It is submitted that since those inward remittances would attract the liabilities under the Act, at the relevant time, the omission of the provision would not make any difference and that the petitioner would be liable for the consequences of s....

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....OR OF ENFORCEMENT, NEW DELHI reported in (1969) 2 SCC 412 is directly on the question of applicability of Section 6 of the General Clauses Act, in a case where a rule is deleted or omitted by a notification and the Bench held that "Section 6 only applies to repeals and not to omissions, and applies when the repeal is of a Central Act or Regulation and not of a rule". In the instant case also the contention raised by the panel counsel for respondents No. 2 to 4 is specifically referable to Section 6 of the General Clauses Act. The decision relied on by the learned panel counsel is with regard to the liability of a person who was not the director of the company in question at the time when the offence was allegedly committed. The Apex Court h....