Law:

Section:

Keywords: Testimony, Set Aside, Foreign Exchange, Modification, Evidence, Place, Exchange, Prosecution, Certificate, Goods, Recovery, Notice, Conviction, Imprisonment, Reduction, Procedure, Cross-Examination, Payment, Order, Fine, Examination, Money, Remittance, Exception, Office, Show-Cause Notice, Contravention Result: Appeal dismissed JUDGMENT This appeal has been filed under section 23-A (6) of the Foreign Exchange Regulation Act, 1947 (hereinafter referred to as the Act) to impugn the conviction under section 5(1) (c) read with section 23 of the Act. 2. The appellant was tried by the F. E. R. Tribunal and sentenced to pay fine of Rs. 3,000 or in default to suffer rigorous imprisonment for 9 months vide judgment dated 26th August 1967. Habibullah, another accused in the same case, was however acquitted. 3. The allegation against the appellant was that he had paid Rs. 1,000 to Wahiduddin on behalf of "Ghufran Usmani of Iran" and Rs. 5,434.72 to "Shaikh Hidayatullah of Faiz & Sons of Dera Ismail Khan" on behalf of "Ali Itiminan of Zahidan, Iran", and accordingly had contravened section 5 (l)(c) punishable under section 23 of the Act. Upon detection of these payments show-cause notice was issued to the appellant on 18th October 1965 by the State Bank of Pakistan and in his reply dated 20th August 1966 he denied the first payment and with regard to the second, he stated that it was paid against goods imported from Iran. A complaint was accordingly hied on 9th November 1965 before the F. E. R. Tribunal against the appellant and his son Habibullah. The Tribunal held the first payment to be proved while in regard to the second it held that there was no contravention of section 5 (1) (c) of the Act and while doing so it observed:- "Although any payment which may be made on behalf of any person residing out cf Pakistan is an offence but it has been admitted by Mr. C. D. Butt that remittance of money from Iran to Pakistan is exempted from the operation of Foreign Exchange Regulation if it is the sale proceed of the goods sent from Pakistan to Iran and vice versa. Thus the case of the accused is clearly covered by this exception." Having reached the conclusion…

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