1993 (7) TMI 180

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....fiscated the Indian currency amounting to Rs. 34,890.84 belonging to appellant Smt. Kalyani Saha. He imposed a penalty of Rs. 3,000/- on the appellant Jhunu Rani Saha. He also imposed a penalty of Rs. 3,000/- on appellant Nandalal Saha and confiscated Indian currency of Rs. 10,000/- and the other foreign goods recovered from his premises, which is at 497, Dakhindari Road, Calcutta-700048 on 14-1-1986. 2. On search of the premises, the same resulted in recovery of 3 foreign marked gold weighing 35.400 gms, 1 piece of Sanyo 2-in-l, 1 pc. of Soni Colour TV, 1 National VCR, 2 pcs. of shirt, 1 pc. of camey soap, 1 brief case of foreign origin, collectively valued at Rs. 11,484/- and currency of Rs. 10,000/- and Bangladesh Taka 296. The appell....

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....o evidence as such. In that view of the matter, Appeal C-171/87-Cal. is allowed and the confiscation of the above-said sum of Rs. 34,890.84 is hereby set aside. The appellant is entitled for consequential relief. 5. As far as the Appeal by appellant Jhunu Rani Saha is concerned, she was imposed penalty of Rs. 3,000/-. There is nothing to show that she had in any way abetted any of the persons to export foreign currency in India. She is an old lady and even if it is assumed that under the instructions of her son, Nandalal Sana, she had given the amount to some persons, that by itself will not indicate that she had consciously abetted any person to export foreign currency out of the country. Hence, the benefit of doubt is given to her. Acc....

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....o dispose of the case on the question of violation of principles of natural justice and, therefore, the other submissions made by the learned Counsel need not be discussed by us. In the reply to the show cause notice, the appellant had clearly stated that several documents were required by him, which were relied on in the show cause notice. He stated that the gist of information and the statements of those persons who implicated him has been mentioned in the show cause notice as well as his own confessional statement, hand-writing expert's opinion and the inquiry report with respect to the cash balance may be furnished to him. But none of those reports were furnished to him. Without furnishing these documents the matter was decided. This vi....