89 4 e1 FAONo4886 of 2007 and 1 FeAeOnN04887 of 2007 IN THE HIGH COURT FOR THE STATES OF PUNOAB S HARYANA AT CHANDIGARH 1 0 Date of Decision July 2011 1 0 0 FAe0a Non4886 of 2007 0 Naresh Kumar SeeeAppellant Versus Z Appellate Tribunal for Foreign Exchange and another Respondents eeeeee 02 r F400 Noe4887 of 2007 I t Wirsa Singh Z Versus m AppellateTribunal for Foreign Exchange and another eneee4 Respondents m Z 11 CORAM HONBLE MRJSTICE MOHINDER PAL e 1 Whether Reporters of Local papers may be allowed to see the judgment2 2 To be referred to the Reportersor not 3e Whether the j udgment should be in the Digest7 Present MrGSeJagpal Advocate for the appellants Mr D SharmaAdvocate for the respondents MOHINDER PAL J This judgmentwill dispose of the aforestated two e1 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 90 V 7 2 1 0 FeAsO N04886 of 2007 and F O No 4887 of 2007 appealsas challengetherein has been made to the common order dated 288 2007 passed by the AppellateTribunal for Foreign Exchange JanpathBhawan 4th Floor B4Ving Janpath New Delhi 1 C for short the AppellateTribunal whereby common Adjudication Order No dated 2652004 passed by the 0 0 Deputy Director Enforcement Directorate imposing a penalty of five iakhS against appellant Naresh Kumar and of fifteen Iakhs C5 againstappellantWirsa Singh for contravention of Section 8 11 of ForeignExchangeRegulationAct 1973 or short the Actl was Z upheld and the appeals filed by the appellants were dismissed C I have heard Mr GS Jagpal Advocate appearing for I the appellantsand Mr DD Sharma Advocate appearingfor the 0 Z respondentsand have gone throughthe records of the case Appellant Wirsa Singh on 116 1995 while traveliing oo in a Contessa car was found in possessionof 37864 Canadian 2 Z Dollars 205000 Italian Dollars 70 Oman Riyalsand 16285 ll Drahams whereas appellant Naresh Kumar and RanjitSingh noneappellantl while travelling on two scooters were found in possession of 64017 US Dollars 33375 Pounds and 27610 Drahams These vehicles were impoundedby the investigating agenCYe Thereafter on 111995 when again search of the said impounded car was made 21500 US Dollars 744 Canadian Dollars and 5660 Drahams were recovered which were hidden in a polythene bag in a secret cavity of the aforesaidcar The appellantshad made confessions before the Departmentof Customs admitting their guilt The substantial 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 91 8 J 8 6 FJ4 N04886 of 2007 and FAa0Noe4887 of 2007 amount of foreign currency recovered from the appellantscouid not be planted by the officials of the Departmentwho have no enmity with the appellantsto implicatethem in a false cases 0 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 I C5 show as to how they could acquire and possess substantiai I arnount of foreign currency Therefore the penalty imposed upon the appellants vide common Adjudication Order Z 2 NoeDDIJNIIV1200410PSdated 2652004 passed by the Deputy L Director of the Enforcement Directorate cannot be said to be I harsh or excessive Under these circumstances the Appellate Co Z Tribunal was justified In dismissingthe appeals of the appellants whereby the order dated 2652004 passed by the Deputy 0 Director of the Enforcement Directorate was challenged by the vmo Z appellantSe tl In view of the above there is no merit in these appeals The same are accordinglyherebydismissed The Registryis directed to place a copy of this judgment in the connected appeal e 4 PALI July 2011 JUDGE 1 1 9 C 1 9 r 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