appellant under
Section 13 of FEMA for having contravened the provisions of Section 37 of
FEMA read with Section 131(1) and 272A ... FEMA
which entails civil imprisonment is Section 14 thereof. Section 14 comes
into play only when the penalty which is imposed under Section 13 , after
section (3) of Section 49 of FEMA. We have already held that sub-s.(3) of Section 49 of FEMA does not apply ... FEMA would apply, necessarily it should mean that the appellant could be proceeded with under Section 14 of FEMA. Section 13 of FEMA provides
civil miscellaneous second appeals are laid under Section 35 of
FEMA. The relevant portion of Section 35 , FEMA reads:
"35. Appeal to High Court ... against the Managing Director under Section 42 read
with Section 13 of the FEMA.
Section 13(1) of the FEMA reads:
"13. Penalties
summons issued to him, under section 37 of FEMA
read with the provisions of section 131 and section 272(A)(i) of the Income ... reason that
Section 37 is a provision which invest power of investigation for
contravention of provisions of Section 13 of FEMA, which necessarily
implies that
decided to hold enquiry proceedings in
terms of Section 13 of FEMA, they would be required to either appear in
person or through Legal Practitioner ... thinks fit in accordance
with the provisions of Section 13 of FEMA, if upon consideration of the
evidence it is satisfied that the person
Adjudicating Authority decides to hold an inquiry in terms of Section 13 of FEMA read with Rule 4 of the Rules mentioned above ... person believed to have committed any contravention of Section 13 of FEMA, sub-rule 2 of the said rule requires the show cause notice
dated 08.03.2013 u/s 21 / 22 of NDPS Act and Sec. 13 of FEMA Act,
1999 registered at Police Station Gobindgarh, District Fatehgarh
Sahib. Since ... dated 08.03.2013
u/s 21/22/61/85 of NDPS Act, 1985 read with Section 13 FEMA of
1999 registered at Police Station Gobindgarh, District
mentioned above, and are
liable to penalties under Section 13(1) of FEMA 1999.
II It is, therefore, prayed that this complaint may be
taken ... show cause
notices. Further, inviting our attention to the FEMA, particularly
sections 13 , 14 and 16 of the said Act, it is urged that
provides for compounding of
the contravention under Section 13 .
26. Under Chapter V, Section 16 of the FEMA gives power
to the Central Government ... purpose of adjudication under Section 13 . It prescribes that for the
purpose of adjudication under Section 13 , the Central Government
may, by an order published
commencement of FEMA as per Section 49 of FEMA and penalty was
imposed under Section 50 of FERA read with Section 13(1) of FEMA ... respondent under Section 50 of FERA read with
Section 13(1) of FEMA.
9) In view of the dissolution of the Appellate Board with effect
