S N SINGH Vs. P B VENKATASUBRAMANIAM

JUDGEMENT

(1.) This is an appeal under Section 23(ee) of the Foreign Exchange Regulation Act, 1947, (hereinafter referred to as the said Act). In an adjudication made under Section 23(1)(a) of the Act, the Appellant was subjected to varying amounts of penalties totalling Rs. 22,000 by the Director of Enforcement by an order, dated March 14, 1972. He preferred an appeal to the appellate board under Section Section of the said Act which was allowed in part and the penalty was reduced to a total amount of Rs. 2,000. Feeling aggrieved by the appellate order, the Appellant has preferred a further appeal to this Court under Section 23(ee) as aforesaid.

(2.) Initially, charges on eight counts were framed as against the Appellant on eight show-cause notices for violation of different provisions of the said Act. In an adjudication before the Director of Enforcement he was acquitted of two of the charges out (sic) of the rest. Such conviction Having been set aside, re-adjudication was directed and on such re-adjudication on six charges he was convicted of five. The five charges of which the Appellant was convicted were shortly as follows:

(3.) On the appeal before the appellate board, Appellant was acquitted of the last of the five charges, as aforesaid. His conviction on the other charges were upheld though penalties imposed were materially reduced. It is the order of the appellate board which is under challenge now before me in this appeal. This appeal, however, is limited only to questions of law.