TaxTMI 
TaxTMI 
2024 (11) TMI 795
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....ating Authority. 2. The appeal against the order dated 28.03.2019 has been filed with a delay of 838 days and, therefore, an application for condonation of delay has also been filed. The counsel for the appellant Directorate prayed for condonation of delay so that the appeal may be decided on merit. An alternative submission was made to consider the appeal on merit along with application for condonation of delay. If this Tribunal finds merit in the appeal, then the delay for filing the appeal be condoned by taking a liberal view and accordingly the counsel for the appellant Directorate addressed the issue on merit. 3. It is submitted that during the course of investigation of "Bombay Bomb Blast" case of 1993, it was revealed that one Mool....
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....ion Act, 1973 (in short `the Act of 1973). The personal hearing was given to the Respondent No.1 and thereupon a penalty of Rs. 35 lakhs was imposed upon him. The Respondent No.1 filed appeal before the Appellate Tribunal where the impugned order was set aside on 13.11.2018 with remand of the case for re-adjudication by the Adjudicating Authority. The Adjudicating Authority, on fresh adjudication, dropped the charges against the respondent making him fully eligible for the refund of the penalty amount. Aggrieved by the order, this appeal has been filed. 5. It is submitted that the impugned order has been passed in ignorance of the material on record. The appellant Directorate proved its case. The impugned order is mainly in reference to th....
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....a. Accordingly, a case for contravention of Section 9 of the Act of 1973 was not even made out. Ignoring the aforesaid, penalty of Rs.35 lakhs was imposed. It is more so when the Apex Court dropped the case against the Respondent No.1 under TADA. The order was passed finding his statement under coercion and duress by causing torture. The material placed under TADA has been relied herein and now in the light of the order of the Apex Court nothing would survive, rather for that the application for condonation of delay filed by the appellant Directorate along with appeal deserves to be dismissed. The judgment of the Apex Court has relevance to the facts of this case thus Adjudicating Authority rightly passed the order in favour of the Responde....
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....1)(b)(d) of the Act of 1973 is made out. For ready reference, Section 9(1)(b)(d) is quoted hereunder for ready reference: "9. Restrictions on payment.-(1) Save as may be provided in, and in accordance with, any general or special exemption from the provisions of this sub- section which may be granted conditionally or unconditionally by the Reserve Bank, no person in, or resident in, India shall- (a) x xx (b) receive, otherwise than through an authorised dealer, any payment by order or on behalf of any person resident outside India. Explanation.-For the purposes of this clause, where any person in, or resident in India receives any payment by order or on behalf of any person resident outside India through any other person (includin....
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....at his statements were recorded under coercion and with duress thus cannot be relied. The appellant Directorate have relied on the same statement despite being discarded by the Apex Court. In the light of the aforesaid, the appellant Directorate was required to show other material to prove the case. It is also when other statements were also discarded and in any case if the pleadings of the appeal are taken into consideration, the appellant Directorate have not pleaded that Tiger Memon was a resident out of India. What has been stated is that Tiger Memon has shifted his Mumbai base to Dubai after Bombay blast case. The facts have been otherwise controverted by the Respondent No.1 to show that a case was registered against Tiger Memon for Bo....