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TMI Blog2019 (8) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... ent on 15.09.2011 by Shri Shamsher Singh and 04.08.2011by Shri Dimple Thakur. In the case of Shamsher Singh it was done after 43 days from his first statement and after recording eight statements on different dates. Moreover, the appellant has given no proof that the retraction letter was actually sent since the adjudicating authority has clearly mentioned in the order that no such letters had been received - he statements of number of people taken during various points of time that they have been receiving money from Shamsher Singh various points of time on instructions from abroad cannot be brushed aside especially when the appellant has given no evidence to prove that those statements were wrong. Both the appellants statements as well a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chandigarh Zone searched certain premises of Shri Shamsher Singh, Shri Dimple Thakur and Shri Varun Kumar Thakur in Ludhiana on 03.08.2011. Indian currency of ₹ 93,48,800/-, laptop, hard disk, mobile phones and certain documents was seized from the office and residence of the above two appellants. In addition, certain documents were also seized from the residence of one Shri Varun Kumar Thakur. The impugned order held that receiving payments totaling ₹ 19,52,85,524/- (including seized amount of ₹ 93,48,800/-) under the instructions of persons resident outside India was in contravention of Section 3(c) of FEMA, 1999. It also held that the appellants were involved in distributing payments totaling to ₹ 18,59,36,724/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Shri Shamsher Singh, the learned counsel stated that the amount belonged to his wife Smt. Vimla Devi and that an affidavit which was verified on 14.08.2013 has been filed to that effect. Smt. Vimla Devi vide her affidavit dated 14.08.2013 has stated that her mother had died on 26.03.2012 and before her death she wanted to sell her four acre agriculture land at Mukerian, District Hoshiarpur, Punjab which was her in name. Accordingly she (Shamsher Singh s mother-in-law) took an advance payment of ₹ 1,00,000,00/- against the sale of the said agriculture land on 20.07.2011, that the cash of ₹ 93,48,0800/- is a part of that money which was kept with Mr. Shamsher Singh by his mother-in-law since she was staying with him till her dea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir statements accepted their culpability. Shri Shamsher Singh had recorded eight statements on different dates and on every date he confirmed his earlier statement to be true. Moreover, the so-called retraction is purportedly filed after 43 days from the first statement. Moreover, the adjudicating authority has clearly stated that no such retraction letters have been received in the office of the Directorate of Enforcement as claimed by the appellants. The learned counsel further stated that there are huge number of corroborative statements which have all been detailed out in the adjudication order from various persons who have received money from the appellants, who are not related to him in any way and had received the same under instruc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rma of England, he used to distribute hawala payments to persons in Punjab and Chandigarh and used to get commission of ₹ 300/- per one lakh. All the details are recorded in the impugned order. The other appellant Shri Dimple Thakur vide its statement dated 03.08.2011 apart from stating that on instructions of Shri Shamsher Singh he had destroyed the fax message received the day before containing names of 38 persons to whom compensatory payments were to be made, had said that the fax was received on a PCO number, that the cash of ₹ 93,48,800/- seized from the premises of Shri Shamsher Singh was kept for distribution as per the fax destroyed, that his employer Shri Shamsher Singh used to receive instructions on phone from various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount of ₹ 93,48,800/- vide two affidavits both dated 14.08.2013, one of Shri Shamsher Singh, the appellant and the other of his wife Smt. Vimla Devi that the money belonged to his mother-in-law who had since expired appears to be difficult to accept. The affidavit of Smt. Vimla Devi, the wife of Shri Shamsher Singh at para 3 has stated that her mother had taken an advance payment of ₹ 1,00,000,00/- against the sale of an agricultural land. However, it was confirmed during the arguments that this sale did not take place. Once the sale did not take place the question of keeping the so-called money belies any rational thinking. Moreover, the Will dated 08.03.2007, which is much prior to the above affidavits, does not anywher ..... X X X X Extracts X X X X X X X X Extracts X X X X
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