9911796707
TMI Blog2024 (9) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... rroborated by the impugned order. A case is made out to remand the matter back to the Adjudicating Officer/Authority for hearing of the case afresh so that the appellant may get appropriate opportunity of hearing. It is necessary to clarify that the Show Cause Notice was in reference to FERA 1947 and FERA 1973 which have been repealed by FEMA 1999 thus the issue would be that who can provide an opportunity of hearing. It is required to be clarified to avoid any complications and accordingly while remanding the case back after quashing the order dated 20.09.2000 in regard to the appellant A.P. Parekh, the Department is directed to place the matter of the appellant before the appropriate authority of equivalent rank either under FERA or FEMA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for any other purpose. 2. The other appeal has been preferred by A.P. Parekh, who was served with as many as 10 SCNs beingNos.II, III,VII,IX,X,XI,XII,XIII,XIV and XV. The reply to the SCN was given to contest the allegations which were basically against R.R. Kamani and his brothers in regard to the contraventions of FERA 1947. The statement of R.R. Kamani was recorded on 14.01.1977 and has been relied by the Adjudicating Officer. It is apart from the documents seized during the course of search at the residence of R.R. Kamani and his brothers. It is even at the place of A.P. Parekh though no incriminating material was recovered from his place. 3. Since the matter was involving Kamani family apart from A.P. Parekh, the prayer was made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objected to the request of A.P. Parekh to be heard separately as he was not member of Kamani family although alleged to be one of the beneficiary. The Adjudicator explained the charges to all concerned and matter was argued to some length before the said officer as given in the impugned order. No hearing was subsequently given to the appellant thus an argument has been made that the order was passed in violation of principle of natural justice and even the rules providing the procedure for adjudication of the matters. 5. The learned counsel for the appellant made argument on merit also. However, before entering into merit, it was necessary to hear counsel for the respondents on the first issue because if the appellant A.P. Parekh was not gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ex-parte on 20-9-2000 after lapse of 17 years, order on the basis of the available records without affording any opportunity of personal hearing. Copies of the replies submitted are annexed hereto as Annexure A-3 . 8. From the above, it is evident that the personal hearing was granted to the appellant separately by the erstwhile Special Director on 08.04.1986. To analyse the issue, we have gone through the order where the plea taken by the appellant is endorsed for acceptance of the request for separate hearing of the case. The relevant para of the order is also quoted hereunder: 48. The case was again posted for personal hearing on 8.4.86 before the then adjudicator when S/Sh. NavnitKamani along with Sh. Parag Kamani, Advocate, Sh. Pra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so that the appellant may get appropriate opportunity of hearing. 10. At this stage, it is necessary to clarify that the Show Cause Notice was in reference to FERA 1947 and FERA 1973 which have been repealed by FEMA 1999 thus the issue would be that who can provide an opportunity of hearing. It is required to be clarified to avoid any complications and accordingly while remanding the case back after quashing the order dated 20.09.2000 in regard to the appellant A.P. Parekh, the Department is directed to place the matter of the appellant before the appropriate authority of equivalent rank either under FERA or FEMA for providing him an opportunity of hearing which may be even the Adjudicating Authority under FEMA for which Notification has be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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