TMI Blog2011 (1) TMI 1239X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord in which he has admitted that he has paid a sum of Rs. 2,30,000/- to Smt. Gurmej Kaur. Thus, her statements are corroborated by the statement of Narinder Singh to that extent and thus, receipt of Rs. 3,30,000/- is proved. Apart from that statement of Gulzar Singh, Kuldip Kaur, Surinder Kaur, Harmesh Lal, Gurdev Singh Fauji, Piara Lal, Rattan Singh, Pushapawati of Ludhiana are on record. These persons shows that the appellant has paid a sum of Rs. 8,37,000/- to these persons at different time in different amount. Thus, there is ample evidence on record to show that Harbhajan Singh was involved in selling of foreign exchange without permission of Reserve Bank of India (RBI) and he sold foreign exchange to the tune of Rs. 8,57,000/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gurmej Kaur were searched on 7-12-1995 and a sum of Rs. 65,000/-, some loose sheets and a diary was seized. The statements of Smt. Gurmej Kaur were recorded under Section of FERA on the same date in which she has stated that the documents seized from her house are written by her husband, Harbhajan Singh, the appellant in Appeal No. 254/01. According to her, she being illiterate lady, she cannot explain the documents and it is only her husband, Harbhajan Singh who was in Dubai at that time can explain the same. 4. A summon was sent to Harbhajan Singh but he did not appear before the Adjudicating Authority. The Adjudicating Authority thereafter issued Show Cause Notices to the appellants in both the appeals on 31-5-1996 for violation of Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Union of India - 2009 (233) E.L.T. 157 (S.C.) = 2009 (13) S.T.R. 337 (S.C.) wherein, the Apex Court has held that the proceedings under FEMA are quasi-judicial proceedings and the burden of proof is on the department. He contended in absence of any evidence the Impugned Order cannot be sustained. 6. On the other hand, Shri B. Naveen Kumar, ALA supported the Impugned Judgment. He contended that the appellant has not specifically asked for cross-examination of Smt. Gurmej Kaur and, therefore, now he cannot complain of violation of natural justice. For this purpose, he referred to Rule 3(5) of violation of Foreign Exchange Adjudication Proceedings and Appeal Rules, 1974 and the judgment of High Court of Madras in case of J. Ibrahim v. Specia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er statements are corroborated by the statement of Narinder Singh to that extent and thus, receipt of Rs. 3,30,000/- is proved. Apart from that statement of Gulzar Singh, Kuldip Kaur, Surinder Kaur, Harmesh Lal, Gurdev Singh Fauji, Piara Lal, Rattan Singh, Pushapawati of Ludhiana are on record. These persons shows that the appellant has paid a sum of Rs. 8,37,000/- to these persons at different time in different amount. Thus, there is ample evidence on record to show that Harbhajan Singh was involved in selling of foreign exchange without permission of Reserve Bank of India (RBI) and he sold foreign exchange to the tune of Rs. 8,57,000/-. However, there is no evidence on record to show that the appellant has disbursed a sum of Rs. 1,35,28,2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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