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(2004) 1 MLJ 955 (Mad)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Present : N.Kannadasan, J.
Case Number(s) : W.P.No. 19332 of 1997.
Judgement Date :
Friday 23rd of July 2004
| A.Abdul Samath | .....Appellant(s) | | Versus | | | Union of India represented by its Enforcement Directorate (South Zone), Chennai | .....Respondent(s) |
Foreign Exchange Regulation Act (XL VI of 1973), Secs.8(1), 41, 51, 63 — Adjudication Proceedings and Appeal Rules (1974), Rule 3(3) — Search and seizure of foreign currency — Claim that no proceedings were initiated within a period of six months — Hence, retention of documents was not valid — Here proceedings deemed to have commenced on issuance of show cause notice — Not necessary that the show cause notice must have been served.
Cases Referred
Deputy Director, Enforcement Directorate, Madras v. Naina Maricair A.I.R. 1990 Mad. 22
Bachhittar Singh v. The State of Punjab [1962] 3 S.C.R. 713
Chaganlal Gainmull v. Collector of Central Excise 1991 S.C.C. (Crl.) 149
Overseas Paints Linkers v. Union of India [2001] 127 E.L.T. 42
Mool Chand v. Union of India [1990] 48 E.L.T. 374
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