56 FEMA 2-19 AND ORS-C.DOC Priya Soparkar IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION FEMA APPEAL NO. 2 OF 2019 WITH FEMA APPEAL NO. 8 OF 2019 WITH FEMA APPEAL NO. 3 OF 2019 WITH FEMA APPEAL NO. 12 OF 2019 WITH CAFM NO. 11 OF 2019 IN FEMA APPEAL NO. 12 OF 2019 WITH FEMA APPEAL NO. 11 OF 2019 WITH CAFM NO. 10 OF 2019 IN FEMA APPEAL NO. 11 OF 2019 WITH FEMA APPEAL NO. 5 OF 2019 WITH FEMA APPEAL NO. 6 OF 2019 WITH FEMA APPEAL NO. 7 OF 2019 WITH FEMA APPEAL NO. 10 OF 2019 WITH PRIYA RAJESH SOPARKAR Digitally signed by PRIYA RAJESH SOPARKAR Date: 2026.08.25 17:36:30 +0530 56 FEMA 2-19 AND ORS-C.DOC FEMA APPEAL NO. 9 OF 2019 AND FEMA APPEAL NO. 4 OF 2019 Directorate of Enforcement, Ministry of Finance Department of Revenue. …Appellant Versus Board of Control for Cricket in India Cricket Centre, Mumbai. …Respondent None for the Appellant. Ms. Arushi Poddar i/by Cyril Amarchand Mangaldas, for the Respondent in FEMA Appeal No.2 of 2019 with CAFM No.1 of 2019. Mr. H. S. Khokhawala i/by LJ Law, for the Respondent in FEMA Appeal No.3 of 2019. Mr. Gaurav Gopal and Mr. Mohit Goyal i/by Wadia Ghady & Co., for the Respondent in FEMA Appeals No.5 to 10 of 2019. Ms. Namita Shetty i/by Shetty, Malhotra & Associates, for the Respondent in FEMA Appeals No.11 and 12 of 2019. CORAM: SUMAN SHYAM & ADVAIT M. SETHNA, JJ. DATED: 24th AUGUST 2026. PC:- 1. None has appeared for the Appellant when the matter is called out. Ms. Arushi Poddar, learned counsel in FEMA Appeal No.2 of 2019, Mr. H. S. Khokhawala, learned counsel in FEMA Appeal No.3 of 2019, Mr. Gaurav Gopal, learned counsel in FEMA Appeals No.5 to 10 of 2019, Ms. Namita Shetty, learned counsel in 56 FEMA 2-19 AND ORS-C.DOC FEMA Appeals No.11 and 12 of 2019 have appeared for the Respondents. 2. It is submitted at the Bar that all these appeals arise out of the common interim order dated 17th May, 2019 passed by the learned Appellate Tribunal for Foreign Exchange (ATFE), New Delhi. However, due to absence of any interim order passed in these appeals, the learned Tribunal had proceeded with the matters and thereafter, passed final order in connected proceedings on 16th July, 2026. Therefore, these appeals have become infructuous. 3. After going through the material placed before us, we find ourselves in agreement with the submission of the Respondents’ counsel. 4. In view of the above, all these appeals are hereby disposed of, as infructuous. (ADVAIT M. SETHNA, J.) (SUMAN SHYAM, J.) {