(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE SIDE CIVIL JURISDICTION FERA APPEAL STAMP NO.22628 OF 2005 The Director of Enforcement ..Appellant Vs. M/s.Camelot Investment Ltd. & Ors...Respondents Mr.R.V.Desai, Senior Counsel with Mrs. S.V. Bharucha and Mr.H.P. Chaturvedi, for the Appellant. 3 Mr. Madhur R. Baya for the respondent. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S.MOHITE,JJ. R.S.MOHITE,JJ. R.S.MOHITE,JJ. DATED: 15TH FEBRUARY,2008 DATED: 15TH FEBRUARY,2008 DATED: 15TH FEBRUARY,2008 P.C.: P.C.: P.C.: . This is an Appeal by Revenue. The only contention advanced on behalf of the Appellant is that the Tribunal took the documents on record for the first time in Appeal and these documents were not available to the Adjudicating Officer. It is submitted in these circumstances the proper course the Tribunal ought to have remitted the matter back to the A.O. for consideration. 2. We have heard learned Counsel. We find that taking the documents on record was not objected to by the Revenue at the stage of hearing before the Tribunal. Once the documents are taken on record it was open to consider the evidentiary value of the same. The learned Counsel for the respondent has (-2-) also made available to us the copy of the letter dated 23rd February, 2005 addressed by the Bank of America to the Assistant Director, Directorate of Enforcement in response to his letter of 11th March, 2004 setting out the documents evidencing the import. Once the documents were taken on record and the Tribunal has recorded a finding of fact in our opinion no purpose would be served in remitting the matter. Considering the above Appeal dismissed. (R.S.MOHITE, J.) (R.S.MOHITE, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)