Foreign exchange utilisation evidence controls penalty exposure where remitted funds are not fully supported by actual training use.

Foreign exchange released for training expenses must be supported by evidence of actual utilisation. Where remittance was made for training four officials for a stated period, but only two officials were sent for a shorter duration, the record did not substantiate proper use of the foreign exchange. The Tribunal held that the contravention was established on the material before it and upheld the penalty order.

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Issues: Whether the penalty imposed for failure to furnish evidence of utilisation of foreign exchange remitted for training expenses was sustainable.

Analysis: Foreign exchange had been released for training of four officials for a stated duration, but the record showed that only two officials were sent and for a shorter period than that covered by the remittance. In these circumstances, the Tribunal found that the appellants failed to substantiate proper utilisation of the foreign exchange and the adjudication order was supported by the material on record.

Conclusion: The contravention was established and the penalty order was upheld.

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