1992 (9) TMI 386

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..... SDE(RS)/IV/17-19 of 1986 dated 30-4-1986, whereby a total penalty of Rs. 2,65,000 was imposed on Shri K.S.P. Vaiz for contravention of the provisions of sections 8(1), 8(2) and 9(1)(a) of the Foreign Exchange Regulation Act, 1973 ('the Act ) in respect of the allegations contained in SCNs. I, II and III. 2. Under section 52(2) of the Act, no appeal is maintainable unless the sum imposed by wa .....

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..... nging the Board's above order. The High Court dismissed the writ petition by its order dated 8-2-1990 with the following observations: However, since the petitioner pleads that he is indigent and has suffered a setback in his business recently, it is for the Board to consider whether a hearing is necessary at Madras. Taking note of the feet that the time for deposit expires today, the time is .....

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..... Supreme Court in Navin Chandra Chhotelal v. Central Board of Excise Customs AIR 1971 SC 2280 held that where pre-deposit was not made either In compliance of the provisions or of any order passed thereunder, appeal could be dismissed on that ground because, unless the statutory provisions are complied with, the appellate authority cannot proceed to hear an appeal on merits. 8. In the light of the .....

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