MOTIA RANI BHATIA Vs. ADDITIONAL DIRECTOR OF ENFORCEMENT

JUDGEMENT

(1.) Those are four appeals from the order of Foreign Exchange Regulation Appellate Board dated 16th May, 1980. This Judgement 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. Among the seized documeats 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 : "NAME OF THB ACCOUNT AMOUNT IN AFGHANIS Cr. Leelawati 18,50,000.00 Motia Rani 16,00,000.00 Dr. L. D. Bhatia 62,800.00 Ram Lal Bhatia 2,75,510.00"

(3.) These four persons are residents of India and carry on business under the name of Bhatia Brothers at Delhi.