2006 (10) TMI 523

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....eals are arising against adjudication Order No. ADJ/17/B/DD/RAJ/94, dated 31-1-1994 passed by Deputy Director, Enforcement Directorate, Mumbai imposing penalty of Rs. 3,750 (Rupees three thousand seven hundred fifty only) on each of the two appellants, namely, Shri Matiur Rehman and Smt. Ruby Rehman for contravention of provisions of section 18(2) read with section 18(3) of FER Act, 1973 for not t....

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....xported by appellants through GRI Nos. 922052, 922148 in 1982 but the appellants did not take any action to realize full export proceeds till August, 1987 to the tune of Rs. 3,55,392. The exports were made by M/s. Chicken Handicrafts Export Pvt. Ltd. where the appellants in these appeals were in charge and responsible for the day-to-day functioning of the said company at the relevant time hence th....

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....y these goods could neither be recovered nor re-imported into India. All happened without any fault on the part of the appellants. The appellants made all efforts to sell or re-import the goods in question but due to compelling circumstances beyond their control, the custom of Kuwait sold the goods and no contravention has been committed by the appellants of any of the provisions of FER Act. 5.....

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....tom authorities of Kuwait to realize the sale proceeds of goods or to have the accounts thereof. There is nothing on record to show that any efforts were made by the appellants to seek waiver from RBI or about any other action taken by appellants till the goods were allegedly auctioned by custom authorities of Kuwait. There is total negligence on the part of appellants. Section 18(2) of FER Act im....