(Sanjay Kishan Kaul and K.M. Joseph, JJ.)
Thapar Foods Ltd. and Others _______________________ Appellant(s);
v.
Union of India and Another _______________________ Respondent(s).
Civil Appeal No. 361/2020 [@ SLP [C] No. 12897/2019], decided on January 17, 2020
The Order of the court was delivered by
Order
1. Leave granted.
2. Learned counsel for the parties are ad idem on the aspect that the issue is no more res integra in view of the judgment in Union of India v. Premier Ltd. 2019 (365) ELT 657 (SC) which has answered the question in favour of the appellant before us by opining that the appellate forum for deciding the appeals arising out of the order passed under Section 51 of FERA whether filed prior to 1-6-2000 or filed after 1-6-2000 must be the same i.e. Appellate Tribunal under FEMA.
3. In view of the judgment, the impugned order is set aside and the appeal being FPA-FE-39-41/JIS 2017 is restored to the Tribunal.
4. The appeal accordingly stands allowed leaving the parties to bear their own costs.
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