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Dec 26 2005 (TRI)

Sharma Carpets Vs. Director, Enforcement Directorate

Court : Appellate Tribunal for foreign Exchange New Delhi

1. The following order of the Appellate Tribunal has been delivered by Shri R.N. Poddar, Member. 2. The appellants have challenged the impugned adjudication order No. SDE(SSB)11/17/2004, dated 30-4-2004 passed by Special Director, Enforcement Directorate imposing a penalty of Rs. 4,00,000 on the appellant in appeal No. 661/04 (hereinafter referred to as the appellant firm) and a penalty of Rs. 2,00,000 each on the appellants in appeal No. 662/2004 and appeal No. 663/2004 for contravention of sections 18(2) and 18(3) read with section 68(1) of FERA, 1973 (the said Act) for the reason of their failure to repatriate the export proceeds to the tune of Rs. 68,09,253. 3. A show cause notice No. T-4/26-C/97 (SCN), dated 8-12-1997 issued to the appellant firm and to its partners, namely appellant in appeal Nos. 662/04 and 663/04 to show cause why the adjudication proceeding should not be held against them for their failure to realise the balance export proceeds to the tune of Rs. 1,15,54,861 ...

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Dec 23 2005 (TRI)

G.E. Lighting (India) (P.) Ltd. Vs. Directorate of Enforcement

Court : Appellate Tribunal for foreign Exchange New Delhi

O.P. Nahar, Chairperson. - By virtue of this appeal, the appellant has challenged Adjudication Order No. ADJ/159/B/SDE/KNR/2004/4423, dated 26-5-2004 passed by Special Director, Enforcement Directorate, imposing a penalty of Rs. 44,42,600 for contravention of the provisions of section 8(3) read with section 8(4) Foreign Exchange Regulation Act, 1973, on the reasons that the appellant after obtaining remittance of foreign exchange equivalent to Rs. 44,42,600 for the purposes of importing goods failed to use such foreign exchange for import of goods and file proof thereof. This Tribunal by order dated 4-10-2004 directed the appellant when appellant was neither present nor represented, to make pre-deposit of 20 per cent of the amount of penalty within 60 days from the date of receipt of the order. Against this order, the appellant approached Honble High Court of Delhi where this Tribunals order is set aside and matter is remanded back for fresh disposal of the application for waiver of th...

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Dec 14 2005 (TRI)

Simertex Vs. Director, Enforcement Directorate

Court : Appellate Tribunal for foreign Exchange New Delhi

R.N. Poddar, Member. - These appeals have been directed against the adjudication order No. SDE(RS)/IV/38-39/86 dated 17-7-1986 passed by Special Director, Enforcement Directorate imposing a total penalty of Rs. 5,50,000 on M/s. Simertex, appellant in appeal No. 493/86 (hereinafter referred to as the appellant-firm) for contravention of provision of section 18(2) of FERA, 1973 (hereinafter referred to as the said Act), a penalty of Rs. 1,10,000 on Shri T.B.S. Ahluwalia (appellant in appeal No. 494/86), a penalty of Rs. 1,00,000 on Shri Daljit Singh Ahluwalia (appellant in appeal No. 495/86) and a penalty of Rs. 35,000 imposed on Shri Harinder Singh (appellant in appeal No. 496/86) for contravention of section 18(2), read with section 68(1) of the Act. 2-3. The above appeal came up for hearing on 20-9-2005. Appellants were neither present nor represented in spite of the service of notice of hearing on them by affixation. Dr. Shamsuddin, DLA appeared on behalf of the respondent and filed...

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Nov 22 2005 (TRI)

A.B. Controls Ltd Verusdirector of Enforcement

Court : Appellate Tribunal for foreign Exchange New Delhi

1. This is an appeal against Adjudication Order No. DE (R) III/19-26/92, dated 16-9-1992 passed by Special Director, Enforcement Directorate imposing a penalty of Rs. 2,50,000 on the appellant for failure to utilize a part of the amount of remitted foreign exchange acquired for the purpose of import of goods in contravention of sections 8(3) and 8(4) of Foreign Exchange Regulation Act, 1973. The appellant has pre-deposited the amount of penalty of Rs. 2,50,000 whereafter presently this appeal is taken up for final disposal on merits. The respondent has filed written submissions which are taken on record. 2. A Show-Cause Notice No. T-4/38-D/87(SCN), dated 31-3-1987 was issued to the appellant asking it to show cause why adjudication proceedings should not be held against the appellant on the reason that while purchasing Functional Test Jig (consisting of 39 components) from M/s. Allen Bradley, U.K. though shown to have paid higher quoted price of US $ 27745.50 but instead of this amount...

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Nov 18 2005 (TRI)

Kishore D. Shroff Vs. Director, Enforcement Directorate

Court : Appellate Tribunal for foreign Exchange New Delhi

1. The following order of the Appellate Tribunal has been delivered by Shri R.N. Poddar, Member. 2. These appeals are directed against a common adjudication order No. ADJ/200 and 201/B/SDE/PKA/DD/2000 dated 30-10-2000 passed by Special Director, Enforcement Directorate in common proceedings under section 51 of FERA, 1973 whereby total penalty of Rs. 25,85,000 imposed on appellant in appeal No. 704/2000, Rs. 13,10,000 on appellant in appeal No. 705/2000, Rs. 8,50,000 on appellant in appeal No. 706/2000, Rs. 41,00,000 on appellant in appeal No. 778/2000 and Rs. 4,00,000 each on appellant in appeal Nos. 707/2000, 708/2000, 709/2000, 779/2000 and 780/2000 pursuant to two separate SCN No. T-4/80-B/SDE/PKA/99 (SCN-I) and (SCN-II) both dated 18-11-1999 (hereinafter referred to SCN-I and SCN-II. Under SCN-I the original appellant in appeal No. 704/2000 died during the pendency of the appeal and his wife Smt. Ranjan K. Shroff (appellant in appeal No. 705/2000) is substituted, appellant in appe...

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Nov 10 2005 (TRI)

Adam Vali Isap Duka Vs. Director, Enforcement Directorate

Court : Appellate Tribunal for foreign Exchange New Delhi

R.N. Poddar, Member. - This appeal is directed against the adjudication order No. ADJ/130/DD/SLH/A/2002 dated 10-10-2002 passed by the Deputy Director, Enforcement Directorate imposing penalty of Rs. 4,00,000 for contravention of section 9(1)(b) of FERA, 1973 (hereinafter referred to as the said Act) and Rs. 1,50,000 on the appellant for contravention of provision of section 9(1)(d) of the Act for the reason of receiving total payment of Rs. 27,18,000 and also making payment totalling to Rs. 12,67,000 from/to various persons in India by order or on behalf of a person resident outside India. 2. A Show Cause Notice No. T-4/22/B/91 dated 5-4-1991 was issued to the appellant seeking his show cause why the adjudication proceeding should not be held against him for receiving the total payment of Rs. 27,18,000 from a person resident in India and also making payment totalling to Rs. 12, 67,000 to persons in India by order or on behalf of his friend Shri Mohammed Chhabu of U.K. resident outside...

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Nov 10 2005 (TRI)

Dr. Jaswant Singh Vs. Directorate of Enforcement

Court : Appellate Tribunal for foreign Exchange New Delhi

1. The following order of the Appellate Tribunal for Foreign Exchange is delivered by R.N. Poddar, Member. 2. This appeal is directed against the adjudication order No. SDE(R)V17/91 dated 15-5-1991 whereby Special Director, Enforcement Directorate, imposed total penalty of Rs. 10,00,000 for contravention of sections 8(1) and 8(2) of the Foreign Exchange Regulation Act, 1973, (the said Act) and also ordered confiscation of the recovered foreign exchange of US dollar 1811, DM 1800, Canadian dollar 12, UAE Dirhams 10 and Indian currency of Rs. 1,25,950 under section 63 of the Act. 3. A show-cause notice No. T-4/6-J/90 dated 14-9-1990 was issued to the appellant asking him to show cause why adjudication proceedings should not be held against him for indulging in purchase and sale of foreign exchange of US dollar 4,50,000, DM 5,000 and UAE Dhiram 10 which included foreign exchange seized on 12-9-1989 and 15-9-1989 by the Police from a person not being authorized dealer in foreign exchange w...

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Nov 10 2005 (TRI)

P. Vidya Sagar Vs. Director, Enforcement Directorate

Court : Appellate Tribunal for foreign Exchange New Delhi

1. This appeal is directed against the adjudication order No. AD(RN)/9/HYD./2000, dated 18-2-2000 Assistant Director, Enforcement Directorate imposed total penalty of Rs. 20,000 on the appellant being proprietor of M/s. Sagar Industries for failure to repatriate the export proceeds of US $ 4062 under GR No. 703670. 2. The matter was fixed for hearing on 28-6-2005 in Bangalore camp of this Tribunal when the appellant was neither present nor represented. Accordingly hearing of the matter was adjourned till 26-10-2005 and appellant was directed to be served with the notice by dak as well as by affixation under Rule 14(c) of Adjudication Proceeding and Appeal Rules, 2000. When the matter came up for hearing Dr. Shamsuddin, DLA representing the respondent submitted the service report showing that appellant was duly served on 4-10-2005 on his last known address by affixation. The service reports have been taken on record. As the appellant again failed to present or being represented in spite...

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Nov 07 2005 (TRI)

Relax Safety Industries Vs. Director of Enforcement

Court : Appellate Tribunal for foreign Exchange New Delhi

O.P. Nahar, Chairperson. - These two appeals are filed against common adjudication order Nos. Adj.175 and 176/DD(AKL)/B/2003 dated 21-7-2003 passed by Deputy Director, Enforcement Directorate imposing a penalty of Rs. 20 lakhs against appellant M/s Relax Safety Industries, a partnership firm, in appeal No. 214/2005 and Rs. 10,10,000 against Jayant H. Maru, appellant partner in Appeal No. 215/2005 for contravention of the provisions of sections 8(1) and 9(1)(c) of FER Act, 1973. While hearing application for dispensation of pre-deposit on 9-5-2005 this Tribunal directed both the appellants to make pre-deposit of 30 per cent of the amount of penalty in their each case within 60 days. Further, it is specifically described in the said order dated 9-5-2005 that in case the appellants fail to make pre-deposit as directed these appeals will be dismissed on this ground alone. 2. Both the appellants did not comply with the order dated 9-5-2005 passed by this Tribunal and did not make any pre-d...

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Oct 26 2005 (TRI)

Subh Karan JaIn Vs. Director, Enforcement Directorate

Court : Appellate Tribunal for foreign Exchange New Delhi

1. The following order of the Appellate Tribunal has been delivered by Shri R.N. Poddar, Member. 2. This appeal is directed against the adjudication order No. 415/89/Ad dated 24-10-1989 passed by the Asstt. Director, Enforcement Directorate whereby a penalty of Rs. 10,000 has been imposed on the appellant for contravention of section 8(1) and 8(2) of FERA, 1973 (hereinafter referred to as the Act) and also confiscated seized currency wit US $ 7493, DM 290, Nepali Taka 156, Pakistani Rs. 50, Bengladesh Taka 7000 and Bhutanese currency notes 10 in terms of section 63 of the Act. 3. A show-cause notice No. 225/86/SCN/AD, dated 8-5-1986 was issued to the appellant asking why adjudication proceeding should not be held against him for acquiring/purchase of foreign exchange to wit US $ 7493, DM 290, Nepali Taka 156, Pakistani Rs. 50, Bangladesh Taka 7000 and Bhutanese currency notes 10 from person not being authorised in foreign exchange without previous general or special permission of RBI a...

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