TaxTMI 
TaxTMI 
1984 (3) TMI 416
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....m No. T-4/6-J/80 (SCN III) was issued to Harnam Dass respondent for contravening the provisions of section 9(3) of the Foreign Exchange Regulation Act, 1973. It was stated therein that he had caused to remit to India from abroad an amount equivalent to ₹ 2,89,123/- in an unauthorised manner, which was in contravention of the said provision. He was, thus, called upon to show cause in writing ....
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....e Notice No. T-4/6-J/80 SCN III, dated 30-12-1980." 2. On appeal by the Director of Enforcement, the Appellate Board affirmed the said findings of the adjudicating officer and thus maintained -the order of acquittal passed by him. Dissatisfied with the same, the Union of India has filed this second appeal in this Court under section 54 of the Act. 3. No one is present on behalf of the respondent....
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....stion, therefore, arises whether there can be a re-trial in this matter. There is no doubt that these proceedings are in the nature of quasi-criminal proceedings as has rightly been adverted to by the Appellate Board, Under the criminal law, this Court is empowered to set aside acquittal and order re-trial. On that parity exercising powers under Section 54 of the Act, the appeal is accepted and it....