IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JANUARY, 2026 BEFORE THE HON' BLE MR. JUSTICE JAYANT BANERJI AND THE HON' BLE MR. JUSTICE T. M. NADAF MISCELLANEOUS SECOND APPEAL NO. 100 OF 2024 BETWEEN ASSISTANT DIRECTOR, DIRECTOR OF ENFORCEMENT, BANGALORE ZONAL OFFICE, 3RD FLOOR, B BLOCK, BMTC, SHANTINAGAR – TTMC, KH ROAD, SHANTINAGAR, BENGALURU – 560 027 ...APPELLANT/S (By Sri./Smt : UNNIKRISHNAN M., ADVOCATE) AND M/S SHELL INDIA MARKET PVT LTD., SHELL TECHNOLOGY CENTRE BANGALORE, PLOT NO. 7, BANGALORE HARDWARE PARK, DEVANAHALLI INDUSTRIAL PARK, MAHADEVA – KODIGEHALLI, BENGALURU NORTH – 562 149. …2 MSA NO. 100/2024 2 2 . NITIN PRASAD, DIRECTOR, M/S SHELL INDIA MARKET PVT LTD, PLOT NO – 7, BANGALORE HARDWARD PARK, MAHADEVA – KODIGEHALLI, BENGALURU NORTH - 562 149. …RESPONDENT/S MISCELLANEOUS SECOND APPEAL FILED UNDER SECTION 35 OF FOREIGN EXCHANGE MANAGEMENT ACT 1999, AGAINST THE ORDER DATED 08.04.2024 PASSED IN FPA-FE- 43/BNG/2023 ON THE FILE OF THE APPELLATE TRIBUNAL UNDER SAFEMA AT NEW DELHI, DISPOSING THE APPEAL FILED UNDER SECTION 19 OF FOREIGN EXCHANGE MANAGEMENT ACT 1999. This Miscellaneous Second Appeal coming on for Orders, this day the Court made the following Order:- ORAL ORDER (PER: HON’BLE MR. JUSTICE JAYANT BANERJI) Learned counsel for the appellant states that the office objections are yet to be removed. He seeks for a short adjournment. …3 MSA NO. 100/2024 3 A week's time is granted to remove the office objections. If the office objections are not removed within a week, this case shall stand dismissed without further reference to the Court. In case the office objections are removed within the aforesaid time, list this appeal on 23.01.2026. Sd/- (JAYANT BANERJI) JUDGE Sd/- (T.M.NADAF) JUDGE NOTE : Vide Court Order dated 09.01.2026, the office objections are not complied with. Hence, the appeal is hereby dismissed. COPY Sd/- ASSISTANT REGISTRAR T By: SR R By: SB C By: PH Ty Date: 29.01.2026 C Date : 02.02.2026