2001 (6) TMI 835

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....etition is not accompanied with any supporting documents. 2. The notices of hearing were sent to the appellant as well as his counsel. Whereas the notice sent to the appellant has been received back undelivered from postal authorities with the remarks 'not found inspite of repeated visits', the notice was served on the appellant's counsel as is evidenced by the acknowledgement receipt received from the postal authorities. No communication has been received from the counsel for adjournment of hearing or otherwise. In law, a notice to the counsel of a party is as good a notice to the party itself. In view of this, and having regard to the other relevant facts and circumstances of the case, I consider it just and proper to proceed ex parte ag....

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....er alia, stated that he has been visiting Singapore since 1978 onwards, purchasing articles there and selling them at Madras for profit. He admitted having acquired US $250 during August, 1982, US $250 during July, 1983 and US $300 during August, 1983 from the brokers at Burma Bazar, took the same to Singapore and utilised the same for purchasing articles there. Similarly, during January, 1984, he wanted to go to Singapore and as he could not acquire any US $, he purchased Fr.Fr. 14,000 from brokers in Burma Bazar, paying Indian Rs. 17,000. The appellant, however, retracted this admitted statement vide his letter dated 7-1-1984 and the respondent conveying their rejection vide their letter dated 9-2-1984. 5. The learned Adjudicating Author....