9911796707
TMI Blog2007 (1) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant for contravention of sections 9(1)(b), 9(1)(f)(i) and 9(1)(d) FER Act, 1973, on the reasons that appellant unauthorisedly made payment of Rs. 9,82,00,000 to or for the credit of certain Afghan nationals in lieu of and consideration of receipt of the original plus some extra amount without any permission from Reserve Bank of India. This being an old appeal where application for dispensation of pre-deposit of the penalty is still pending so this Tribunal permits full dispensation on the grounds of long pendency of the said application and proceed to hear finally this appeal on merits. After hearing oral arguments, both sides were allowed to file written submissions which Enforcement Directorate alone has filed despite long wait, hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is passed without application of mind against 79 persons whose serial No. at the start and end of the impugned order is different than in the middle portion, i.e., at start appellant is at Serial No. 9 whereas in Para 33 it is 10. This shows total non-application of the mind of the adjudicating authority. It is also averred that relied on documents are not available with the appellant whose copy is required to be served upon him right now so that the appeal can be disposed of in a correct manner and appellant can argue his appeal effectively and correctly. 4. Per contra, Shri A.C. Singh, ALA, contended that making of payment and receiving payment by order or on behalf of Afghanis continued for long time in Old Delhi amongst traders. Becaus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he defendant is wrongly identified altogether then the defect in substance cannot be amended at the stage of the appeal. In the present case, the appellant is the partnership firm whose name is M/s. Arenja Co. but in certain paragraphs of the impugned order the name is described as M/s. Arenja Trading Co. The word Trading is added in certain paragraphs but by this addition, the error can only be termed as a mistake in description and not of substance. A mere misdescription of the defendant only at few places in the impugned order, who had otherwise been correctly identified, cannot prejudice the appellant in making proper defense. Such a mistake as to his first name or surname or a reference to the wrong address will not result in failure o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence can be made to the judgment in Ramesh Chandra Mehta v. State of West Bengal AIR 1970 SC 940. 8. As per scheme of the Indian Evidence Act, 1872, any confession made before a Police Officer is not admissible. According to this scheme presence of Police Officer by itself is sufficient to render confessional statement inadmissible but this scheme does not advance the case further of the appellant because Enforcement Directorate is outside the scheme. The confession made before the officer of the Enforcement Directorate is admissible unless it is shown by some evidence that confession is made under a promise, threat, coercion or duress against the provisions of section 24 of Indian Evidence Act. The appellant has alleged duress, but not exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reproduced version in Devnagari script of the statements recorded in Urdu language with Persian script of Thakar Das Bhatia. These statements are giving a vivid picture of payment and receipt of hawala money by different persons/firms. The appellant s name is also given in this statement stating that the record contained in pages 4 5 of the recovered documents, contains details of purchase of hawala from M/s. Arenja Trading Co. The account of hawala transaction given in the statement has identified the amount as Rs. 3,00,000, Rs. 8,00,000, Rs. 10,00,000, Rs. 15, 00,000, Rs. 5,00,000, Rs. 13,00,000, Rs. 8,00,000, Rs. 6,00,000, Rs. 2,00,000, Rs. 8,00,000, Rs. 5,00,000 and Rs. 5,00,000. Here also the appellant s name is described in two m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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