9911796707
TMI Blog2000 (7) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... posted for consideration of stay. However, learned Counsel submitted that the issue involved being a very limited one appeal itself could be taken up. He also submitted that there is strong prima facie case for waiving the pre-deposit. 2. Accordingly, the appeal itself is taken up for consideration after waiving the pre-deposit. 3. On 8-8-1997, the Officers of the Directorate of Revenue Intel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any evidence linking Shri Basheer to the attempted export of foreign currency. The only material relied upon to conclude that Shri Basheer had procured and handed over the currency for export are statements of Mr. K.A. Muneer, Mr. A.P. Kunhi Mohammad and Mr. K.T. Siddique. Shri Muneer himself came to know of this from Kunhi Mohammad. Shri Muneer who gave the statement had not seen Basheer handing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence [Jain Narain Verma v. CC, Delhi - 1995 (76) E.L.T. 421 (T)]. Ld. Counsel also submitted that the imposition of penalty on Shri Basheer was contrary to the findings in the impugned order itself. The investigation had put up a case that Shri Basheer was having and NRI account and moneys drawn from that account had been utilised for the procurement of foreign currency. This contention had bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d over the currency for concealment in the handles of jute bags. His involvement has been held to be established by the statements of co-accused. In these statements, it has been baldly stated that Basheer and his friend brought the currency for concealment. There are no further details. There is also no confirmation of the statements of the co-accused. Basheer himself was not examined. Uncorrobor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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