RAMANUJAM, J. - Since the points involved in all these cases are substantially the same and they arise from one and the same order passed by the Additional Director of Enforcement, they are dealt with together.

2. The appellant in C. M. A. 288 of 1980 and the appellant in C. M. A. 239 of 1980, are husband and wife and they have been found guilty for the contravention of Sections 5 (1) (aa) and 5 (1) (c) of the Foreign Exchange Regulation Act, both by the initial authority as well as by the Foreign Exchange Regulation Appellate Board, hereinafter referred to as the Appellate Board and in these appeals they are challenging the orders passed by the Appellate Board.

3. On 27-1-1974, the residence of one Abdul Azeez, the appellant in C. M. A. 288 of 1980 and his wife, the appellant in C. M. A. 289 of 1980, were searched. During the search a few foreign letters account sheets, a note book containing certain accounts and particulars, four pocket diaries, a cheque relating to an account in the Indian Overseas Bank, Kumbakonam, standing in the name of Abdul Azeez and Foreign Exchange valued 295 US 4, Brunel Doller note valued 5 and Ceylon rupees 20 had been recovered. In his statemen