2008 (1) TMI 1007

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....ER 1. This order of Appellate Tribunal for Foreign Exchange is delivered by Shri R.N. Poddar, Member. 2. This appeal is directed against adjudication order No. DD(A.A.)/DZ/359/2003 dated 26-12-2003 passed by Deputy Director, Enforcement Directorate imposing penalty of Rs. 3 lakhs on the appellant for the reason of failure to furnish evidentiary proof of imports in utilization of foreign exch....

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....e same on high seas sale basis and the documents were negotiated through the authorized dealer, i.e., State Bank of Patiala, Jindal Nagar, Ghaziabad. Shri Shiv Sekhari, ld. Advocate has now filed an application enclosing copies of correspondence including copies of relevant bills of entry submitted to the authorized dealer, i.e., State Bank of Patiala. Per contra Dr. Shamshuddin, DLA contended tha....