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TMI Blog1986 (12) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... law. It is seen from these provisions that the first proceeding is in the nature of departmental enquiry and in the second proceedings, the department is one of the parties and the dealer is another party. The facts of the case are summarily as follows : The appellant is a dealer in goat hair. He has obtained necessary permission from the official authorities to send various consignments of that commodity to several places in the East European countries, namely Czechoslovakia and Hungary. This happened in the year 1969. On November 5, 1970, the business premises of the appellant were searched and certain incriminating documents were found and seized. These documents disclosed that goat hair purported to be sent ostensibly to soft currency areas were actually unloaded in and meant for West European countries and hard currency areas. It was also found that in every case the appellant received export proceeds in rupees. Originally, a show cause notice under section 12(1) was issued to the appellant. Thereupon, the appellant filed a writ petition in the Madras High Court seeking to quash the show cause notice which related to contravention of the provisions of the Sea Customs Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,500 (1) (2) (3) (4) (5) (6) 111/80 58 bales Centrotex Prague Tentler Amsterdam 19864/25 Rs. 2,000 Section 12(2)( b ) Rs. 1.000 Section 10(1)( b ) 112/80 75 bales Hungrotex Budapest Turnasky Brussels 22161/98 Rs. 2,000 Section 12(2)( b ) Rs. 1,000 Section 10(1)( b ) 113/80 140 bales Hungrotex Budapest . Mayfield Oxford 40681/18 Rs. 4,000 Section 12(2)( b ) Rs. 2.000 Section 10(1)( b ) 114/80 118 bales Hungrotex Budapest -do- Arthur 15665/97 23650/28 Rs. 3,000 Section I2(2)( b ) Rs. 1,500 Section 10(1)( b ) 115/80 i ) 87 bales ii) 88 bales Centrotex Prague Jabalw Germany 23186/17 Rs. 4,000 Section 12(2)( b ) Rs. 2,000 Section 10(1)( b ) The dealer preferred appeals before the Foreign Exchange Regulation Appellate Board, Southern Zone, Madras. The Board, after hearing the parties, the dealer being represented by an advocate and the Department being represented by an officer, came to the conclusion that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been made for copies of the documents. Again in the order of the Appellate Board, we find that the appellant has been given sufficient opportunity to peruse the document before the adjudicating authority and that even during appeal proceedings such an opportunity has been afforded to him. As far as the delay in the proceedings is concerned, no explanation was given by learned counsel for the respondent for the period of six years between the receipt of the explanation by the dealer and the adjudication proceedings. But from the mere fact of delay, one cannot come to the conclusion that there was denial of natural justice and no special circumstances were pleaded by the appellant to show that there was really a denial of natural justice on this count. Though it is a matter of regret that the adjudicating authority has taken so much of time, we find it impossible to interfere with the order only on account of this delay. Turning now to the other aspect of the appeals, namely that the decision of the authorities below are based on assumptions, we find that as far as the contravention of section 10(1)( b ) is concerned, there is a clear finding by the adjudicating authority tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction shall be instituted unless the prescribed period has expired and payment for the goods representing the full amount as aforesaid has been made in the prescribed manner. " This section regulates payment for exported goods. It is meant to deal with a specific set of circumstances, in contrast to s. 10 which deals broadly with the duty of persons entitled to receive foreign exchange. For a contravention under section 12(2)( b ) to be made out, an essential ingredient is that payment is made otherwise than in the prescribed manner. The term "prescribed" is defined in the Act (section 2(1)) as meaning prescribed by rules made under the Act. As far as the present transaction is concerned, it is the admitted case of the Department that the goods were intended to be shipped to Rupee currency areas and that the corresponding amount has been received. It has not been shown what really the contravention under section 12(2)( b ) amounted to. The order of the adjudicating authority refers to the failure of repatriation of export proceeds in the prescribed manner as shown in Schedule A of the notification. That Schedule A is not available in the record, nor has learned counsel for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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