LPA 482/2026 $~52 to 54 * IN THE HIGH COURT OF DELHI AT NEW DELHI (52) + LPA 482/2026 SHASHANK SRIVATSAVA .....Appellant Through: Mr. Karan Kumar, Advocate. versus ENFORCEMENT DIRECTORATE THR. ADDITIONAL DIRECTOR .....Respondent Through: (53) + LPA 483/2026 LATE DALIP SRIVATSAVA REP. BY LEGAL HEIR SH. SASHANK SRIVATSAVA .....Appellant Through: Mr. Karan Kumar, Advocate. versus ENFORCEMENT DIRECTORATE THROUGH ADDITIONAL DIRECTOR .....Respondent Through: (54) + LPA 485/2026 PANKAJ GUPTA .....Appellant Through: Mr. Karan Kumar, Advocate. versus ENFORCEMENT DIRECTORATE THR ADDITIONAL DIRECTOR .....Respondent Through: CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE TEJAS KARIA This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/07/2026 at 11:26:04 LPA 482/2026 O R D E R % 10.07.2026 CM APPL. 41842/2026(Delay in filing) & CM APPL. 41843/2026(Delay in re-filing) in LPA 482/2026 CM APPL. 41844/2026(Delay in filing) & CM APPL. 41845/2026(Delay in re-filing) in LPA 483/2026 CM APPL. 42085/2026(Delay in filing) & CM APPL. 42086/2026(Delay in re-filing) in LPA 485/2026 1. These Applications have been filed seeking condonation of delay in filing and re-filing the respective Appeals. 2. For the reasons stated in the Applications, the same are allowed. The delay in filing as well as re-filing the respective Appeals is hereby condoned. 3. The Applications stand disposed of. LPA 482/2026, LPA 483/2026 & LPA 485/2026 4. This batch of Letters Patent Appeals is filed against Judgment dated 23.03.2026 (“Impugned Judgment”) passed in W.P.(C) 16598/2025, W.P.(C) 16631/2025 and W.P.(C) 16691/2025, wherein the order dated 01.07.2025 (“Order”) passed by the learned Appellate Tribunal, Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976, in the applications filed by the Appellants for waiver of pre-deposit of penalty amount was challenged. Vide the Impugned Judgment, the Order was modified to the extent that out of the amount of 10% of pre-deposit of the penalty amount as directed vide Order, 5% of the pre-deposit was permitted by way of a bank guarantee or a surety of the said amount to the satisfaction of the learned Appellate Tribunal. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/07/2026 at 11:26:04 LPA 482/2026 5. After some arguments, learned Counsel for the Appellants sought permission to withdraw the present Appeals with a liberty to furnish the pre- deposit as directed vide the Impugned Judgment within a period of six weeks. 6. It was submitted that after passing of the Impugned Judgment, vide order dated 26.05.2026, the learned Appellate Tribunal has dismissed the appeals filed by the Appellant before the learned Appellate Tribunal on account of non-furnishing of the pre-deposit as directed vide the Impugned Judgment. 7. In view of the above, we direct that if the Appellants comply with the Order, as modified by the Impugned Judgment, within a period of six weeks, the appeals filed before the learned Appellate Tribunal shall be revived irrespective of the order dated 26.05.2026 passed by the learned Appellate Tribunal. 8. In view of the above, the present Appeals are dismissed as withdrawn with the aforesaid direction. DEVENDRA KUMAR UPADHYAYA, CJ TEJAS KARIA, J JULY 10, 2026/sms This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/07/2026 at 11:26:04