HIRA LAL RAMESH CHAND Vs. UNION OF INDIA

JUDGEMENT

(1.) WE have heard both sides.

(2.) THE defence of the department, as argued by the addl. standing Coun sel, appears to be that the Adjudicating Officer does not have the power of review. THE argument is not correct.

(3.) WE have examined the adjudica tion order dated 30-11-2004. The basis of that order is a finding therein that the petitioner (referred in that order as the notice firm) has not taken 'all reasonable steps' to realise the exports proceeds.