TaxTMI 
TaxTMI 
2007 (11) TMI 713
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....s general or special permission of RBI in contravention of provisions of section 8(1) and 8(2) of FER Act, 1973. A show-cause notice dated 3-3-1992 was issued to the appellants asking them to explain why adjudication proceedings should not be held against them. While issuing the said SCN reliance was made on the following: (1) Panchnama dated 6/7-3-1991 regarding search of residential premises of Prem Singh; (2) Documents seized from the premises of Prem Singh on 6/7-3-1991; (3) Panchnama dated 6-3-1991 regarding search of residential premises of Rajendra Singh; (4) Statement dated 17/18-12-1991 of Prem Singh; (5) Statement dated 17/18-12-1991 of Tarlochan Singh alias Bittoo; Statements dated 7-3-1991 and 3-1-1992 of Rajiendra Singh alias Raju. 3. The appellants filed their reply controverting the charges. However, adjudication proceedings was held and they were found guilty. By the impugned adjudication order the above penalties were imposed on them. Being aggrieved the above appeals along with the applications for dispensation have been find. By an order dated 22-11-2005 appellants were directed to make pre-deposit of ¼th of ....
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.... documents are in hand writing of Prem Singh. Further both Prem Singh and Tarlochan Singh avoided to appear before the authorities in response to various summons issued on one pretext or other before appearing on 17/18 December, 1991. It is further contended that Tarlochan Singh admitted his involvement and confirmed the state-ment of Prem Singh as correct. Subsequent retraction in absence of any justification is not acceptable. He then submitted that these confessional statement can be used as substantive evidence. 6. The contentions of Shri A.C. Singh, DLA regarding admissibility of confessional statement is correct. It has been observed by the Supreme Court in K.I. Pavunny v. Assistant Collector (HQ), Central Excise Collectorate [1997] 3 SCC 721 that retracted confessional statement may be sufficient ground for the conviction of the offender provided there is sufficient corroboration to prove the charge against the offender: "It would thus be seen that there is no prohibition under the Evidence Act to rely upon the retracted confession to prove the prosecution case or to make the same basis for conviction of the accused. Practice and prudence require that the court c....
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....ed. It thus boils down that the authority or any Court intending to act upon the inculpatory statement as voluntary one should apply its mind to the retraction and reject the same in writing it is only on this principle of law, this Court in several decisions has ruled that even in passing a detention order on the basis of an inculpatory statement of a detenu who has violated the provisions of the FERA or the Customs Act, etc. the detaining authority should consider the subsequent retraction and record its opinion before accepting the inculpatory statement lest the order will be vitiated. . . ." (p. 195) 8. In the instant case both Prem Singh and Tarlochan Singh evaded summons for 9 months before recording their statements on 17/18 December, 1991. In his statement Prem Singh explained the entries contained in loose sheets seized from his residence on 6-3-1991. It is admitted that the loose sheets are written in his own hand writing. It is not disputed that Tarlochan Singh and Rajender Singh were assisting him in his illegal business. Rather it is admitted that the transactions relating to "Bittoo" or "Raju" mentioned at pages 3 to 15 of the said seized loose sheets referred to t....
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....easonable" has been described as follows: (i) what is 'fair' and proper under the circumstances; (ii) the expression 'reasonable' is not susceptible of a clear and precise definition. A thing which is reasonable in one case may not be reasonable in another. Reasonable does not mean the best, it means most suitable in given set of circumstances; (iii) there is no point on which a greater amount of decision is to be found in courts of law and equity than as to what is reasonable : It is impossible a priori to state what is reasonable as such in all cases. You must have the particular facts of each case established before you can ascertain what is meant by reasonable under the circumstances-L. Romilly M.R. Labouchere v. Dawsor [1872], LR 13 Eq. CA. 325. In Khem Chand v. Union of India AIR 1958 SC 200 the meaning of 'reasonable opportunity' thus in the context of Article 311(2) of the Constitution of the 1950 (in short 'the Constitution'): (a) an opportunity to den his guilt and establish his innocence- (b) an opportunity to defend himself by cross-examining the witnesses produced against him and by e....