TaxTMI 
TaxTMI 
2011 (1) TMI 1239
X X X X Extracts X X X X
X X X X Extracts X X X X
....o. SDB/KRB/1/3/2001. 3. With the consent of the parties the matter is finally heard. The brief facts of the case are that a raid was conducted at the residential premises of one Narinder Singh son of Rachpal Singh, resident of Jalandhar district and some documents were seized from the premises. On the basis of information collected from the said documents, the residential premises of the appellant, Smt. Gurmej Kaur were searched on 7-12-1995 and a sum of Rs. 65,000/-, some loose sheets and a diary was seized. The statements of Smt. Gurmej Kaur were recorded under Section of FERA on the same date in which she has stated that the documents seized from her house are written by her husband, Harbhajan Singh, the appellant in Appeal No. 254....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... cannot be imposed. He also contended that the appellant was not afforded any opportunity to cross-examine Smt. Gurmej Kaur. He also contended that the recovery of loose sheets is not an admissible evidence in the eye of law in view of the Judgment of Apex Court in case of Central Bureau of Investigation v. V.C. Shukla - (1998) 3 SCC 410. Shri Gill also relied on the Judgment of Apex Court in case of Vinod Solanki v. Union of India - 2009 (233) E.L.T. 157 (S.C.) = 2009 (13) S.T.R. 337 (S.C.) wherein, the Apex Court has held that the proceedings under FEMA are quasi-judicial proceedings and the burden of proof is on the department. He contended in absence of any evidence the Impugned Order cannot be sustained. 6. On the other hand, Shr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s spent to meet household expenditure. She also admitted that one unknown person delivered her a sum of Rs. 2,30,000/- in cash. Thus, she admitted to have received Rs. 3,30,000/-. 8. It is pertinent to point out that Smt. Gurmej Kaur did not retract with her statement. Apart from that statement of Narinder Singh are also on record in which he has admitted that he has paid a sum of Rs. 2,30,000/- to Smt. Gurmej Kaur. Thus, her statements are corroborated by the statement of Narinder Singh to that extent and thus, receipt of Rs. 3,30,000/- is proved. Apart from that statement of Gulzar Singh, Kuldip Kaur, Surinder Kaur, Harmesh Lal, Gurdev Singh Fauji, Piara Lal, Rattan Singh, Pushapawati of Ludhiana are on record. These persons shows t....