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TMI Blog2021 (11) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... the person from whom, the money was confiscated. Under these circumstances, if at all, the petitioner claims that he is the owner of the money, it is for him to initiate appropriate steps before the authority. Contrarily, this Court cannot issue a direction to provide an opportunity to the writ petitioner in the adjudicatory process, wherein admittedly the money was not confiscated from the petitioner, but from his Manager. The story narrated by the petitioner in detail requires no merit consideration as all those facts are to be established with reference to the documents and evidences including oral evidences. The various statements, cases registered and the adjudicatory process would reveal that the facts are to be investigated and a tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry order shall lie with the Special Director (Appeals) having his office at Commissioner of Income-tax (Appeals -V), Main Building, 2nd Floor, Room No.222, 121, M. G. Road, Nungambakkam, Chennai-34, within 45 days from the date on which the copy of the order made by the adjudicating authority is received and in accordance with provisions of Section 17 of the Foreign Exchange Management Act, 1999 read with Foreign Exchange Management (Adjudication Proceedings And Appeal) Rules, 2000). 3. The learned counsel for the petitioner made a submission that the money confiscated belongs to the petitioner and he made a claim for return of property. The adjudicating authority has not considered the facts and circumstances and rejected the claim. The wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n their statements given before the respondent Department, have also admitted the payments made by them to Shri Sreenivasan as per the instructions of persons residing in Singapore. 7. The various statements, cases registered and the adjudicatory process would reveal that the facts are to be investigated and a trial is required for the purpose of culling out the truth behind these allegations. However, such an elaborate adjudication cannot be done in a writ proceedings under Article 226 of the Constitution of India and merely based on the affidavit, return of property, which were confiscated by the Enforcement Directorate, cannot be released nor in an adjudicatory process, where the authorities forming an opinion that opportunity is to be g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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