97 V92 r FsAe0n N04886 of 2007 and FJO No 4887 of 2007 IN THE HIGH COURT FOR THE STATES OF PUNJAB S HARYANA AT CHANDIGARH 1 C Date GC of Decisionl July 20110 0 0 FO No 4886 of 2007 I C5 Naresh Kumar Versus r Z AppellateTribunal for Foreign Exchange and another Respondents eeeeea r FAOl No4887 of 2007 Ill I C Wirsa Singh Z Versus 1 rio Appellate Tribunal for Foreign Exchange and another tlf Respondents 11 aeeeee V Il 111 Z Q CORAM HONBLE MR3USTICE MOHINDER PAL Il ll Il i Il 1 Whether Reporters of Local papers may be allowed to see lli the judgment7 2 To be referred to the Reportersor not 1 3a Whether the judgment should be in the Digest7 1 1 Presentl Mr GS Jagpal Advocate for the appellants 1 1 Mr DDSharmaAdvocate for the respondents MOHINDER PAL J This judgmentwill dlspose of the aforestated two Pooja 2012.08.23 16: 10 True Scanned Copy Of The Original PHHC,Chandigarh JOYTI RANI 2016.03.28 15:56 I attest to the accuracy and integrity of this document 98 e10 e 7 L 2 C FAOe N04886 of 2007 and FeA NoA887 of 2007 appealsas challenge therein has been made to the common order dated 282007 passed by the AppellateTribunal for Foreign ExchangeJanpathBhawan 4th Floor BNing Janpath New Delhi 1 r for short the AppellateTribuna whereby common Adjudication Order dated 2652004 passed by the 0 0 Deputy Director Enforcement Directorate imposing a penalty of I five Iakhs against appellant Naresh Kumar and of fifteen Iakhs 0 I againstappellantWirsa Singh for contravention of Section 8 ll of ForeignExchangeRegulationAct 1973 short the Act was Z upheld and the appeals filed by the appellants were dismissed m C I have heard Mr GS Jagpal Advocate appearing for I the appellants and Mr DD Sharma Advocate appearingfor the l3 Z respondentsand have gone throughtherecords of the case Appellant Wirsa Singh on 11 6 1995 while travelling 01 c1 In a Contessa car was found in possessionof 37864 Canadian mwo Z Dollars 205000 Italian Dollars 70 Oman Riyalsand 16285 ll Drahams whereas appellant Naresh Kumar and RanjitSingh nonappellant while travelling on two scooters were found in of 64017 US Dollars 33375 Pounds and 27610 Drahams These vehicles were impoundedby the investigating agencYe Thereafter on 11 9 1995 when again search of the said impounded car was made 21500 UaS Dollars 744 Canadian Dollars and 5660 Drahams were recovered which were hidden in a polythene bag Itl a secret cavity of the aforesaidcar The appellantshad made confessions before the Departmentof Customs admitting their guilt The substantial e9a t t Pooja 2012.08.23 16: 10 True Scanned Copy Of The Original PHHC,Chandigarh JOYTI RANI 2016.03.28 15:56 I attest to the accuracy and integrity of this document 99 rd 8e FsAO N04886 of 2007 and FsA0N04887 of 2007 amount of foreign currency recovered from the appellantscould not be planted by the officials of the Departmentwho have no enmitywith the appellantsto implicate them in a false casesa 1 O There is nothingon record to presume that the officials of the Departmentof Customs had coerced the appellantsto make 0 0 confessional statements before them The appellants could not show as to how they could acquire and possess substantial t5 I amount of foreign currency Therefore the penalty imposed upon the appellants vide common Adjudication Order Z r dated 2652004 passed by the DePutY m C Director of the Enforcement Directorate cannot be said to be I harsh or excessive Under these circumstances the Appellate Z Tribunal was justified in dismissingthe appeals of the appellants c wherebythe order dated 2652004 passed by the Deputy 00 Director of the Enforcement Directotate was challenged by the 7 Z appellants Ll In view of the above there isno merit in these appeals The same are accordinglyherebydismissed The Registryis directed to place a copyof this judgment 9 Ill the connected appeai S tJ 1 1 5 17 MOHINDER PAL I July 4 2011 JUDGE 1 Y r 0 C 4 1 l J 9 J r9 Pooja 2012.08.23 16: 10 True Scanned Copy Of The Original PHHC,Chandigarh JOYTI RANI 2016.03.28 15:56 I attest to the accuracy and integrity of this document