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TMI Blog2010 (9) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... e commission of the offence itself - Appellant had made inquiries about the price of foreign currency but not progressed further as he had been accosted by the officers of the Directorate - no merit in the Appeal - accordingly dismissed - 88 of 2006 - - - Dated:- 30-9-2010 - V.C. Daga and R.M. Savant, JJ. REPRESENTED BY : S/Shri R.A. Rodrigues, a/w Rajendra Kumar, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed about the rates of foreign exchange with the said shop-keeper. On his personal search being taken by the officers of the Enforcement Directorate, foreign currency was seized to the extent 628/- Bahrain Dinars, 25/- Saudi Riyals and 100 US $, which were taken over by the Directorate under a panchanama dated 6-9-1985. The statement of the Respondent was also recorded on the same date. Thereafter, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one. She further sated in her reply that her husband being a poor ignorant man had no knowledge about the rules and regulations. The Show cause notice was adjudicated by the Assistant Director of Enforcement Directorate and by his order dated 30-12-1985, he confirmed the said Show Cause Notice and directed the confiscation of the foreign currency. The Assistant Director, inter alia, observed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed by the Appellate Board. The Appellate Board was of the view that there are stages in the commission of offence and the first stage is its preparation and thereafter the commission of offence. Though it is a fact that the Appellant had visited the said M/s. Sudarshan Jewellers and enquired about the rate of Bahrain Dinars, the preparation according to the Tribunal were not completed for the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the officers of the Directorate. The Lower Authority in our view, has erred in relying upon the statement of the Respondent's wife for coming to a conclusion that the Appellant has contravened the provisions of the said Act. 6. In our view, no fault can be found with the order of the Tribunal. It is also required to be borne in mind that no substantial question of law has been framed when the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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