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TMI Blog2024 (9) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... t `the Act of 1973) along with the details of the different Show Cause Notices served on him : "SCN No. Penalty (Rs.) 6/AD/94 for Rs.83250 u/s 9(1)(b) Rs.21,000 (Rs.Twenty One Thousand Only) 7/AD/94 for Rs.25000 u/s 9(1)(d) Rs.6,000 (Rupees Six Thousand Only) 8/AD/94 for Rs.99200 u/s 9(1)(a) Rs.25,000 (Rs. Twenty Five Thousand Only) 9/AD/94 for S.Rls. 6887 u/s 8(1) Rs.14,000 (Rs. Fourteen Thousand Only) 11/AD/94 GBP1178.75 u/s 8(1), A consolidated penalty of Rs.25,000 (Rs. 9(1)(a) & 9(1)(c) Twenty Five Thousand only) T-4/14-B/94 for GBP70000 U/s 8(1),9(1)(a) & 25(1) A consolidated penalty of Rs.16,00,000 (Rupees Sixteen Lakhs only)" 2. The perusal of the Show Cause Notice and the amount of penalty vis-à-vis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 70000 pounds by transferring the said amount to him. Based on the said information, the case against the appellant was registered followed by Show Cause Notice and the impugned order. 5. The appellant had explained every part of the issue not only referring to the facts but with production of documents. There was ongoing litigation between husband and wife who happens to beappellant's sister and in those circumstances, there could not have been any possibility to transfer a huge amount of 70000 pounds to the brother-in-law who was not having good relation with the appellant's sister. In fact, no document could be produced by the respondent to show transfer of the amount and, in fact, it could not be proved even by appellant's brother-in-la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent passed the order imposing penalty only for the sake of it without any material to make out a case of contravention of any of the provisions of the Act of 1973. 9. It is further stated that the respondent had searched the appellant's premises where they could not find foreign currency rather it was only Indian currency of Rs.30000/- and it has been confiscated without any reason. 10. The counsel for the appellant lastly stated that in fact, his brother-in-law tried to pass on the property to the appellant without any document only to save him from ongoing dispute between the husband and wife. If the house would have remained in the name of brother-in-law, then a claim could have been made by the appellant's sister. Thus, obviou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... money and purchase of immovable property in UK. No permission was taken from RBI or compliance was made and, therefore, the Special Director has rightly passed the impugned order. It is further submitted that on the search of the premises, a sum of Rs.36000/- and document was found and seized. The prayer was accordingly made to confirm the order. 13. We have considered the rival submissions of both the parties and perused the record carefully. 14. The allegation against the appellant is for contravention of the provisions of the Act of 1973 and in reference to each contravention, the separate penalty has been imposed by the Special Director. The order has been questioned by the appellant largely on the facts. The case made out by the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ized and explained. It is more so when the appellant had retracted from his statement on the next date. In any case, it was necessary to prove the transfer of the amount which respondent utterly failed because bare statement of brother-in-law for receipt of the amount cannot be taken as a proof when their relations were not cordial. It is more so when the statement of brother-in-law was not specific because he said to have received the amount on few occasions through other parties without naming any one herein. The purchase and even transfer of the property cannot be without execution of documents. The appellant never visited UK thus how transfer of property took place. Even otherwise, the execution of power of attorney for its use in UK wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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