2005 (8) TMI 754

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....order of the Appellate Tribunal has been delivered by Shri R.N. Poddar, Member. This appeal was filed against adjudicator order No. DD(AV)/6/DZ/05, dated 7-1-2005 whereby the adjudicating authority had found the appel-lant guilty for contravention of section 8(3) and 8(4) of FERA, 1973 (hereinafter referred to as the Act) and imposed penalty of Rs. 5,00,000. According to the appellant medical equ....

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....t. The appellant further contended that they took up the matter with authorised dealer. As advised by the authorised dealer they approached Custom authorities for verification and attestation of two bills of entry Nos. 909657, dated 7-8-1995 and 908678, dated 1-8-1995 as per Customs record. Vide letter dated 19-11-2004 the Deputy Commissioner forwarded the printout of the details of the said bill ....

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....5 RBI ultimately vide their letter dated 14-2-2005 accepted the alternative documents submitted by the appellants. He further submitted that as such acceptance came after passing of the impugned order by the adjudicating authority the same could not be produced earlier. The said letters of the authorised dealer dated 7-2-2005 as well as RBI's letter dated 14-2-2005 are at pages 56 and 57 of the pa....