TMI Blog2013 (3) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... 008 in terms of Rule 9(c) of FEMA (Adjudication Proceedings and Appeal) Rules 2009. But none appeared on the date of hearing. However, by letter dated 7.4.2008 the petitioner herein filed a reply memorandum dated 11.7.2007 giving the details of the stand taken in opposition to the adjudication. Thereafter also several opportunities were given to which the petitioner as well as his counsel did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel appears for the respondent. 3. The only plea canvassed by the petitioner is that no proper opportunity was given and there is a violation of principles of natural justice. 4. I am unable to accept such plea as the authority, who passed the order under challenge, has placed on record the steps taken to serve notice on the petitioner for personal hearing from para 6 onwards in the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 and 16 of the impugned order reads as follows:- "15. Vide letter dated 4.4.2008, Madurai office had informed that Shri Haneefa had gone to Dubai about 6 months back and his family was residing at Chennai and the call notice addressed to him was served under Rule 9(c) of FEM (Adjudication Proceedings and Appeal) Rules 2009 under Mahazar dated 3.4.2008. No one appeared on 11.4.2008. 16. Vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts were obtained from his client and hence the statements are against the natural justice and cannot be relied on in the show cause notice; his client had already retracted the said statements vide retraction letter dated 31.8.2004; iv) That the documents alleged to had been seized from his client office premises as well as from his residential premises do not belong to his client and his clie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the learned counsel for the respondent, the petitioner can always pursue the matter in accordance with the provision of law before the competent authority. For the purpose of limitation, petitioner is entitled to seek set off of the period during which the writ petition was pending before this Court and also explain the period during which he could not file the appeal in time so as to enable t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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