Calcutta High Court
Surendra Kumar Sah vs Union Of India & Ors on 5 November, 2008
Author: Pinaki Chandra Ghose
Bench: Pinaki Chandra Ghose
ORDER SHEET SHEET No.1
FEA No.16 of 2008
GA No.3400 of 2008
IN THE HIGH COURT AT CALCUTTA
SPECIAL Jurisdiction(FOREIGN EXCHANGE)
ORIGINAL SIDE
IN THE MATTER OF:-
SURENDRA KUMAR SAH
Versus
UNION OF INDIA & ORS.
Appearance:-
Mr. Mr.Vipul Kundalia, Adv.
...for the Appellant.
Mr. P.Dudhoria, Adv.
..for the Respondents.
BEFORE:
THE HON'BLE JUSTICE PINAKI CHANDRA GHOSE AND THE HONBLE JUSTICE SANKAR PRASAD MITRA Date : 5TH NOVEMBER, 2008.
The Court:-The only point sought to be taken in this matter is that nothing was recoverable from the custody of the Sah.
We do not find that there is any reason why a person should try to implicate the Sah's until and unless the amounts are being furnished by him, and as has been specifically stated by their nephew Tambakuwala, and not only that, on the said fact and the evidence here placed before the learned Tribunal as well as before the adjudicating authority, the authority came to the conclusion that the Appellant has thus rightly been held guilty by the adjudicating officer where the impugned orders are liable 2 to be confirmed and upheld by the learned Tribunal. It appears that the Learned Tribunal has dealt with the matter extensively. We have also considered the facts as specifically relied upon by the Learned Tribunal and as stated in paragraphs 17 & 18 of the Judgement delivered by the learned Tribunal which are quoted hereunder:-
"17.In the instant case, The appellant, S.N.Tambakuwala was examined by the Enforcement Officers under Section 40 of the FERA where he admitted that Surendra Kumar Sah and Shyam Sunder Sah were engaged in illegal acquisition of foreign exchange and its conversion in contravention of the provisions of Section 8(1) & 8 (2) of the FERA. When confronted with the seized documents marked "B" & "C" he admitted that the seized documents represented the amounts received and paid by him on instructions of Surendra Kumar Sah and Shyam Sunder Sah where foreign exchange was illegally acquired and converted into Indian currency. These documents also mentioned the exchange rate of Bangladesh Taka into Indian currency on which rate he had made payments in Indian currency in Calcutta to different persons on receipt of Bangladesh Taka by 3 his maternal uncles Surendra Kumar Sah and Shyam Sunder Sah at Jalpaiguri.
18. Though the appellants, Surendra Kumar Sah and Shyam Sunder Sah denied the charges in their statements but there is no explanation as to why their close relative, S.N.Tambakuwala, who worked under their instructions, would falsely implicate them by giving wrong statements particularly when he was in occupation of residence no. 131, Cotton Street, Calcutta, rented to him by his maternal uncles."
On the basis of the evidence it appears that the case of the Department has been established to the effect that nephew Tambakuwala was conducting the said transaction from the premises of Sah and on their instruction as has been already admitted by the said Tambakuwala. Therefore, in our considered opinion the Tambakuwala is arraigned as abettor for having abetted Sah, maternal uncles for making contravention of the provisions of FERA.
We do not find any reason to admit the appeal since in our considered opinion there is no illegality or irregularity in the said order so passed by the Learned Tribunal. Accordingly, we dismiss this application for admission of the appeal. 4
However, since this application for admission of the appeal was filed by the Sah, the appellant is directed to deposit the balance amount of penalty within 31st December 2008.
All parties concerned are to act on a xerox signed copy of this order on the usual undertakings.
Urgent xerox certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.
(PINAKI CHANDRA GHOSE,J.) (SANKAR PRASAD MITRA, J.) NM/