9911796707
TMI Blog2018 (11) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... , remittances against exports have been received by the exporters. Since there appeared to be FERA violation the Enforcement Directorate investigated such cases. One such case is the present one. The statement of Shri Suresh Jumani was recorded thrice on 16.08.1995, 17.08.1995 and 21.08.1995 under Section 40 of FERA wherein Shri Jumani inter alia stated that exports had actually not taken place under certain Bill of Ladings but he had received foreign exchange remittances from M/s. Amar Traders, Dubai & M/s. Gem Trading Company, Dubai. 3. This case was earlier adjudicated vide the adjudication order dated 22.06.2001 against which the Appellate Tribunal vide its order dated 16.11.2007 in appeal No. 413/2001 had remanded the matter back to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant. 4. In response, the respondent took a preliminary objection that as the impugned order has been passed by the Assistant Director, any appeal aginst it would lie with the Special Director (Appeals) as per the provisions of FEMA. They further stated that the remand order of the tribunal dated 16.11.2007 had directed for grant of a fresh set of documents to the appellants. The appellants are not denying that they have received the same. But on merits they are not relying on those documents before the tribunal. This only shows that the appellant is only trying to delay the decision. They argued that the adjudicating authority has given them a number of occasions to appear for personal hearing but it was the appellant who did not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... That there was no retraction by the appellant at any stage. That Section 9(1)(f)(i) is very much applicable as they have received payment from abroad in contravention of the provisions of FERA. 5. I have examined the case and have gone through the documents on record as well as heard both the parties. The whole case emanated from the investigations done by the Customs Authority into fictitious exports to claim the benefits under the DEEC scheme. The investigation by the Customs Authority have established these cases. The appellant has given his statement thrice taken by the ED officials on three occasions wherein he had admitted that no exports had actually taken place and he was doing these fictitious exports to (a) get foreign exchange ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have received but has stated that they did not have enough time to go through it, before the next date of hearing fixed for 16.12.2013. That on 16.12.2013, they did appear for the hearing but as the time was not fixed by the adjudicating authority they were not able to meet the adjudicating authority for the hearing. From the above it is clear that the documents had been received by them earlier but they are not acknowledging the same but not disputing the same either. The tribunal‟s direction on remand was therefore fulfilled way back in 2008 and the government is under no obligation to forward the set of documents again and again to the appellant who has not appeared before the adjudicating authority when the case was fixed for hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chitalia vs. UOI in FERA appeal No. 8/12 decided on 28.03.2012 has held as follows "The statements made to DRI (Customs) can be used in the present proceedings as they pertain to the same transaction. It must be borne in mind that under Section 108 of the Customs Act, 1962 the statements recorded before the DRI are deemed to be in a judicial proceeding within the meaning of Section 193 and 228 of the Indian Penal Code, 1860......... Therefore there is no prohibition in relying upon statements made under the Customs Act for the purpose of the adjudication proceedings under FEMA.........." Hence inference can be drawn from the above that the investigations done under Customs Act, can be used for the purpose of FERA/FEMA also, as the trans ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
