2009 (9) TMI 625 - HC - FEMA

Cross-examination of co-noticees - during the span of 11 years 9 notices were sent to the petitioner - Held that - Since conduct of the appellant shows that he was avoiding notices and not remaining present before the forum, question of allowing cross-examination of co-noticees does not arise. - Appeal dismissed

Summary

Issues:
1. Validity of the order passed by the learned Single Judge.
2. Conduct of the petitioner in response to show cause notices.
3. Opportunity of hearing and cross-examination of co-noticees.

Analysis:
1. The High Court found no infirmity in the order passed by the learned Single Judge, who dismissed the writ petition filed by the appellant against the order dated 29-8-2007 passed by the Appellate Tribunal in Appeal No. 19 of 2000. The Single Judge considered the submissions and decisions cited by the appellant's counsel before making the decision.

2. The affidavit filed by the Assistant Director, Directorate of Enforcement, revealed that the petitioner had been issued multiple show cause notices between 1988 and 1999. The Tribunal concluded that the petitioner's conduct indicated avoidance of notices, leading to an ex parte order on 29-8-2007. The Tribunal directed the petitioner to deposit the penalty amount within 45 days, and the appeal was scheduled for compliance assessment on 12-3-2008. The High Court upheld the Tribunal's decision, emphasizing the petitioner's default as the reason for the ex parte order.

3. The appellant's counsel argued that the appellant was not granted an opportunity for a hearing and cross-examination of co-noticees. However, the High Court ruled that since the appellant had been avoiding notices and not appearing before the forum, the question of allowing cross-examination did not arise. The Court supported the decision of the learned Single Judge in not entertaining the writ petition, ultimately leading to the dismissal of the appeal and the disposal of the Civil Application.