1992 (10) TMI 279

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....ected against adjudication order No. ADJ/62/90/ 1974-75 dated 20-8-1990. whereby a penalty of Rs. 1,500 was imposed on the appellant for contravention of section 8(1) of the foreign exchange Regulation Act, 1973 ('the Act') and the seized foreign exchange to wit. Stg. GBP68, Deset Dinar 10, Piastres 25 and Cent 10 was confiscated to the Central Government. 2. Briefly stated, as a result....

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.... The Adjudicating Officer held the appellant guilty of having contravened the provisions of section 8(1) and imposed the penalty as mentioned above and confiscated the aforesaid seized foreign exchange. 3. I have heard the counsel for the appellant and the respondent and have perused the record. The main contention advanced on behalf of the appellant was that the seized foreign exchange actuall....

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....one Mr. Butler of U.K. Section 71(3) provides that 'If any person is found or is proved to have been in possession of any foreign exchange exceeding in value two hundred and fifty rupees, the burden of proving that the foreign exchange came into his possession lawfully shall be on him. Therefore, the vital question is whether the appellant has discharged the burden of proving that the seized a....

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....lope by which the said letter was sent to him. The Assessing Officer also has found that the seized foreign currency was recovered from the steel almirah placed in the bed-room of the appellant Shri Zafar Alam and not from the purse, as contended by the appellant. In view thereof, I am of the view that the aforesaid explanation of the appellant is not at all convincing. Therefore, contravention of....