TMI Blog1998 (3) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Officer has also ordered confiscation of Indian currency worth Rs. 63,000 and Rs. 60,000 in terms of section 63 of the Act. It is seen from the impugned order that the seized Indian currency amounted to Rs. 63,000 only out of which Rs. 3,000 had been duly accounted for. The appellant has also been held guilty of contravention of section 8(1) in respect of two amounts, namely, UAE Dhs. 500 and Dhs. 15 and Q. Riyals 34 but no penalty has been imposed for the said contravention. However, these foreign currencies have also been ordered to be confiscated. 2. This case was earlier heard by a Bench of this Board. However, as the Member constituting the Bench had ceased to be the Member of the Board, the order could not be made by that Bench. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iterated the submissions made by him in his written reply. It is, thus, clear that no hearings after 11-12-1989 were held by him. The statement made by the learned Adjudicating Officer in paras 21 and 22 is contrary to the record of cross-examination as appearing at Exhibit A to the petition for waiver and cannot be accepted as true record of the adjudication proceedings. In the circumstances, we find force in the contention raised in the memorandum of appeal that the impugned order is liable to be set aside as it has been made in denial of the opportunity. We are, therefore, satisfied that it would cause undue hardship if he is required to pre-deposit the amount of penalty. Accordingly, we waive the requirement of pre-deposit and proceed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, even if his earlier confessional statement had been retracted by him and if he fails to satisfactorily explain the documents in any other manner than what is contained in his confessional statement, the learned Adjudicating Officer would be fully justified to take his confessional statement in evidence. 7. We also consider it necessary to observe that it is necessary for the adjudicating authority to consider whether there is evidence materially relating to specific allegations and whether the evidence as available is adequate to substantiate all the ingredients of the charges for which the appellant is being proceeded against. In his findings he should precisely state whether the charge has been fully established for the reasons stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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