Citation : 2023 Latest Caselaw 2655 Cal/2
Judgement Date : 21 September, 2023
ORDER SHEET
FEA No. 6 of 2011
IA GA 3 OF 2011(Old GA 2642 of 2011)
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction (Foreign Exchange)
ORIGINAL SIDE
UNION OF INDIA AND ORS.
Versus
SHRI SUJIT KARAN
BEFORE:
The Hon'ble JUSTICE DEBANGSU BASAK
The Hon'ble JUSTICE MD. SHABBAR RASHIDI
Date : 21st September, 2023.
Mr. Vipul Kundalia, Adv.
Mr. Anurag Roy, Adv.
...for ED
Mr. Rishi Raju with
Mr. Anil Dhar, Advs.
...for the respondent
The Court : The appeal is directed against the judgment and
order dated January 31, 1994 passed in appeal against Adjudication Order
No. 9/94/AD dated January 31, 1994.
Learned advocate appearing for the appellant draws the
attention of the Court to the grounds in the memorandum of appeal. He
submits that the appellate authority misconstrued and misapplied the
statement recorded by the delinquent.
We put a query to the learned advocate appearing for the
appellant as to the cause papers and the papers in relation to which the
evidence rewarded was arrived at. He submits that department does not
possess the same.
Learned advocate appearing for the respondents makes
submission on the merits of the matter.
There is an issue as to whether, the materials made available to
the adjudicating authority was misunderstood by the adjudicating
authority or the appellate authority or not.
In such circumstances, it would be appropriate to remand the
matter to the appellate authority for fresh disposal.
Appeal No. 255 of 1994 is allowed. The appeal is accordingly
disposed of.
(DEBANGSU BASAK, J.)
(MD. SHABBAR RASHIDI, J.)
TR/
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