MOTIA RANI BHATIA Vs. ADDL DIRECTOR OF ENFORCEMENT

JUDGEMENT

(1.) There are four appeals from the order of Foreign Exchange Regulation Appellate Board dated 16th May, 1980. This judgment will govern them all.

(2.) These are the facts. On 10.2.1973 the Customs Authorities of Palam Airport seized certain documents from the custody of Shri L.D. Bhatia, appellant in Crl. A. 183/80, who had arrived on a flight from Kabul. These documents were 27 in number. They were forwarded by the customs authorities to the enforcement directorate on 9.1.1974.

(3.) Among the seized documents there was one paper, page 25, which appeared to be a balance-sheet of a business concern called Reliable Traders of Kabul. The material entries at page 25 were as follows :