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2000 (7) TMI 979 - MADRAS HIGH COURT

2000 (7) TMI 979 - MADRAS HIGH COURT - 2001 (127) E.L.T. 38 (Mad.) - Writ Petition No. 9835 of 1993 and W.M.P. No. 15141 of 1993 - Dated:- 26-7-2000 - M. Karpagavinayagam, J. Shri A. Sheikpeer for K.A. Jabbar, for the Petitioner. Shri K. Kumar, A.C.G.S.C., for the Respondent. ORDER Ibrahim, the petitioner herein, has filed this writ petition seeking for the issue of a writ of mandamus directing the Special Director, Enforcement Directorate, the respondent herein, to permit the petitioner to cros .....

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result of which, the officers recovered certain documents. The said Sheriff also gave a statement implicating the petitioner Ibrahim to the effect that those documents were handed over to him by the petitioner for handing over the same to a person at Singapore. (B) In a follow-up action, the officers searched the room of the petitioner and seized the Indian and foreign currencies, gold chains and gold rings etc. The petitioner also had given a statement that at the instance of one Allahude .....

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tiated adjudication proceedings against the petitioner under the provisions of the Foreign Exchange Regulation Act, 1973. The respondent issued a show cause notice dated 4-8-1992 to the petitioner asking him to show cause as to why Indian currency, foreign currency and gold chains under seizure should not be confiscated to the Government and as to why personal penalty should not be imposed on the petitioner. (D) In response to the above show cause notice, the petitioner had sent a reply dat .....

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so sent a notice on 22-4-1993 intimating the petitioner that the case was posted for personal hearing on 21-5-1993. At that stage, the petitioner thought it fit to file this writ petition seeking for the mandamus. 3. The only contention urged by the learned counsel for the petitioner on the strength of the decision reported in 1987 Excise & Customs Cases, Volume 13, page 248 = 1987 (31) E.L.T. 902 (Ker.) Director, Enforcement Directorate v. Fr. Alfrad James Fernandez is that the petitio .....

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roceedings, that in view of the Rule 3(5) of the Foreign Exchange Regulation Rules, 1974, the petitioner cannot claim as of right for cross-examination of the witnesses, especially under Rule 3 of the said Rules, the Evidence Act would not apply to the adjudication proceedings and as such, the writ petition is liable to be dismissed. He would also point out that when there is a provision under Section 52(4) of the Foreign Exchange Regulation Act, 1973 providing appeal against the orders, the pet .....

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ents or evidence as he may consider relevant to the enquiry and if necessary, the hearing may be adjourned to future date and in taking such evidence, the adjudicating officer shall not be bound to observe the provisions of the Indian Evidence Act, 1872 (1 of 1872). 7. Under those circumstances, the adjudicating officer shall give required particulars to the petitioner to put-forth his case by way of giving an explanation to the show cause notice and in view of the specific bar put on Rule .....

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he Apex Court, the Supreme Court would hold as follows in the decision reported in 1983 (13) E.L.T. 1486 (S.C.) = AIR 1972 S.C. 2136 (Kanungo & Co. v. Collector, Customs, Calcutta) :- 12 We may first deal with the question of breach of natural justice. On the material on record, in our opinion, there has been no such breach. In the show cause notice issued on August 21, 1961, all the material on which the Customs Authorities have relied was set out and it was then for the appellant to g .....

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