2019 (8) TMI 683

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....led by the appellant who was one of the noticees/parties in the impugned order No. T-4/01-CHN/2012 dated 26.02.2018. Briefly, the case is that the appellant was involved in hawala transactions and had therefore contravened the provisions of Section 3(b) and Section 3(c) of FEMA, 1999. The submission of the appellant was that the appellant has been wrongly implicated in the case and nothing was sei....

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....statement given by him was under threat and harassment as he was confined in the ED's office, iii. That although Section 3(b) and 3(c) of FEMA has been invoked to penalize him there is no corroborative evidence or link to show as to how he had received or made any payment to or by any person resident outside India which is the basic requirement under Section 3(b) and Section 3(c) of the FEMA. ....

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....arlier statement being taken under coercion is only an afterthought. e. In hawala cases, the offence is in the mind of the offender and it is not necessary that the offence has to be proved till the last link in the chain. She reiterated paras 5.14 and 5.15 of the impugned order wherein the panchnama drawn at H.H. Mansion shows the signature of the appellant, which proves his presence there. Mo....

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....esident outside India in any manner; (c) receive otherwise through an authorised person, any payment by order or on behalf of any person resident outside India in any manner' 5. The above therefore makes those offences as contravening the provisions where a person either makes any payment to a person resident outside India or receives any payment by order or on behalf of any person resident o....