ENFORCEMENT DIRECTORATE Vs. J M STEVENS

JUDGEMENT

(1.) This appeal by the Assistant Director, Enforcement Directorate, Foreign Exchange Regulation Act, Government of India, Bangalore, arises under the Foreign Exchange Regulation Act, 1973 (hereinafter referred to as 'the Act'), and is directed against the order dated 31-3-1981 passed by the Foreign Exchange Regulation Appellate Board, New Delhi, allowing the appeal of the Respondent in part, which was filed against the order dated 28-3-1977 passed by the Special Director of Enforcement, Madras, in Proceedings No. SDE(47) - V/ii-15/77.

(2.) The facts relevant for the disposal of this Appeal are: RespondentFr. J.M. Stevens, came to India in the year 1948. He holds a Belgian pass-port and after completing his religious studies in India, he became a priest of the Jesuit Society, Ranchi in the year 1958. He later qualified himself as an architect in the year 1959 from Sir J.J. College of Architecture, Bombay. After becoming an architect, the respondent undertook a number of assignments in connection with the construction of buildings for the Ranchi Jesuit Society. The respondent shifted from Ranchi to Bangalore in the year 1965 and continued to render professional services as an architect throughout the country and outside also.

(3.) On information that the respondent was maintaining foreign currency accounts abroad and was crediting the said accounts with the foreign exchange earned by him as an architect in India, his office-cum-residential premises at 'Olgovil, No. 57, D'Costa Layout, Bangalore-5, was searched by the officers of the Enforcement Directorate, Bangalore, under the provisions of Section 37 of the Act on 9-10-1975. The search resulted in the seizure of certain documents evidencing collection by the respondent, architect's fee for his services rendered in India and Bangla Desh and for crediting it to his accounts maintained in Belgium, Switzerland and Germany. Considerable amount of foreign currency was also seized.