Firm or ‘firm name’ is merely a compendious description of all the partners collectively

HIGH COURT OF BOMBAY Overseas Textiles Corporation versus Special Director, Enforcement Directorate FERA APPEAL NOs. 56 to 61 OF 2009 SEPTEMBER 6, 2012 JUDGMENT R.D. Dhanuka, J. – These appeals filed by the appellants under section 35 of the Foreign Exchange Management Act, 2000 (hereinafter referred to as “FEMA”) read with section 54 of the Foreign Exchange Regulation Act, 1973 (hereinafter referred to as “FERA”) are directed against the order of the Appellate Tribunal for Foreign Exchange (hereinafter referred to as “Tribunal”) date...