TaxTMI 
TaxTMI 
TaxTMI 
2001 (6) TMI 831
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....om the Appellants were ordered to be confiscated. 2. Notice of hearing in this case was duly served on the Appellant as is evidenced from the acknowledgement receipt bearing signature of the Appellant received in the Registry from the postal authorities. Notice of hearing sent to the Appellant's counsel was, however, received undelivered from the postal authorities with the remarks 'left'. No communication from the Appellant has been received inspite of notice of hearing having been duly been served upon him as aforesaid. In the notice of hearing, it is clearly mentioned that if the party fails to appear then the matter shall be proceeded ex parte on the basis of the material available on the record of the case. Shri Gadoo on behalf of the....
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....en the dispensation application is taken up for consideration and the Appellant's failure to make out any undue hardship as well as the absence of prima facie case and balance of convenience in his favour, the request for dispensation appears to be devoid of substance and liable to be dismissed as such. However, since the matter has been taken up for consideration ex parte in the absence of the Appellant, I am of the view that it would not be in the interest of justice to dismiss the appeal at the very threshold on technicality of law and therefore consider it expedient to deal with the appeal on its merit as well. 5. It would be expedient to recapitulate briefly the facts of the case. The premises of M.I.A. Azeez Bros, was searched under ....
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....nknown persons; that as instructed by his brother from Dubai, he purchased fifteen drafts from various banks in Madras totalling to Rs. 1,15,500; that he prepared 16 envelopes with names and addresses and kept them ready along with the fifteen drafts and that the officers of the Enforcement Directorate searched his business premises on 11-5-1984 and seized the said drafts and envelopes with the names and addresses of the persons to whom the drafts were intended for along with I.C. of Rs. 8,000 and documents as mentioned in the Seizure Memo. 7. The original draft application forms used for the purchase of the above 15 drafts for Rs. 1,15,000 were collected from the concerned banks and a further statement was recorded from M.N. Abdul Jabbar ....
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....rst statement which was recorded on 11-5-1984 the Appellant denied any knowledge of Foreign Exchange Regulation Act. The adjudicating officer has relied on his second statement which was taken under threat and coercion, ignoring his first statement on 11-5-1984 in which he denied the allegations levelled against him. The Appellant further submitted that he was produced before the Magistrate after 24 hours and that too at his residence and was not produced during the court hours in the Court which should have aroused the suspicion of the Respondents. The Appellant did not make any complaint to the Magistrate as the appellant assumed that the Magistrate who allowed the officials to produce the Appellant after court hours in his house and casu....
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.... the persons has even admitted of having received payment from the Appellant earlier on the instructions of person resident outside India. In view of this Shri Gadoo contended that the ordered appealed against is perfectly legal and is in order. 12. Shri Gadoo further submitted having regard to the amount involved in the alleged contravention of the law, the amount of penalty imposed on the Appellant is quite low and reasonable. 13. I have given careful consideration to the submissions made by the Appellant in his memorandum of appeal and oral submissions made on behalf of the Respondents as aforesaid. The main thrust of the Appellant's submission has been that his statements were not voluntary and as such has been retracted. He was produ....