TaxTMI 
TaxTMI 
2014 (2) TMI 1434
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....i Puneet K. Rungta, partner of M/s Puneet Enterprises (in short second appellant) and Rs. 50,000/- on Shri Keshavlal Rungta partner of M/s Puneet Enterprises (in short third appellant). 2. The brief facts for the disposal of the appeals are that under the Memo No. T-4/33/AD/CSG/A/2001 dated 12-12-2001 (in short Memo) the first appellant, second appellant and third appellant were charged with the contravention of the provision of section 8(3) read with section 8(4) and section 68 (1) and 68 (2) of the Foreign Exchange Regulation Act, 1973 ( in short FERA). The said charge is related to the alleged facts that the first appellant, a partnership concern remitted foreign exchange of US $43,926.60 through Dena Bank, Bharanpuri Bhagal Branch, Sur....
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....uneet K. Rungta, he also reiterated that they have submitted the photocopy of the exchange control copy of bill of entry for both the remittances and also submitted the photocopies of exchange control copy of bill of entry, highseas sale agreement, invoices & bill of lading. Dena Bank vide their letter dated 22-7-2001 confirmed of having received the original exchange control copy of bill of entry pertaining to the remittance of US $54,688.98 dated 2-8-1999 and requested for time to furnish the information in respect of remittance of US $42,939.60. However, nothing was heard from the bank up to 13-08-2001. Thereafter the bank was remitted for the same vide letters dated 13-8-2001 and 03-09-2001. Dena Bank vide letter dated 21-9-2001 submitt....
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....rol copy of the bill of entry in respect of the remittance US $43,924.60 has been submitted in original as per the appellants and the bank has also admitted that the photocopy of exchange control copy of bill of entry for USS 43,924.60 has been submitted to the bank. The submission of the bank is that the said photocopy can not be considered as a documentary evidence. He has further submitted that the charges against the appellants are based on the technical breach for which the penalties are imposed and they were never warranted at all for such penalties. He has relied in support of his submissions on the following judgments:- (a) Daulat ram Sharma v. Director of Enforcement [1985] 6 ECC 53 (Punj. & Har.) (b) Union of India v. Mohibali....
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....red to the file of the Tribunal, and the Tribunal shall give opportunity of hearing to both the side and decided the appeal on merit, preferably within a period of 4 months from the receipt of the copy of this Order. Considering the facts and circumstance, no order as to cost. Office to issue the writ forthwith." 9. The Ld. Consultant appearing for the respondent has relied on the impugned order and has controverted of the submissions of the Ld. Counsel for the appellant in his absence. The Ld. Authorized officer in the impugned order has observed as under:- "On 29-01-2002, Shri Puneet K. Rungta one of the Partners of M/s Puneet Enterprises & also a noticee, appeared before the undersigned For personal hearing in the matter. Shri Punneet....
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.... Bank to rectify the mistake in their letter dated 04-02-2001 by 11-02-2002. Whether the mistake occurs in the records of Dena Bank or not is also not clarified therein. There is no observation of the Authorised Officer as to why the true copy of the original bill of entry has not been admitted as the proof being the secondary evidence. It is established principle of law that the secondary evidence is admissible where the writing constituting the primary evidence of the facts to be proved has been lost or destroyed without fault of the party offering the secondary evidence. In this matter it is not clear from the impugned order as to whether the primary evidence i.e. original bill of entry has been lost or destroyed on the record of the ban....
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....section 8 (3) and (4) of the FERA has been contravened by the appellants or not. It is principle and policy of law that the decisions should be just and the same should further meet ends of justice. Justice is equivalent to truth and for justice the application of law on actual fact is required. In this case the fact that the goods purchased by the appellants from the foreign exchange pertaining to remittance in question has been actually imported by the appellants or not has yet to be established. This fact may be provide by production of the exchange control copy of the bill of entry or by other means. As to whether the records of Dena bank has been rectified or not as per responsibility undertaken by the second appellant and as to whethe....