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The AT upheld the Ld. AA's order, affirming that the Respondents' contravention of Section 6(3)(b) of FEMA was a technical breach, as the mandatory FC-GPR form was submitted within the prescribed period. The tribunal noted the absence of any communication to the Respondents regarding the breach, which was directed solely to the AD Bank. The Respondents acknowledged the error concerning a surname discrepancy and paid the penalty imposed by the Ld. AA. The AT concluded that the penalty was reasonable, refusing to enhance it, thereby confirming the order as just, fair, and in accordance with FEMA provisions.
The AT upheld the Ld. AA's order, affirming that the Respondents' contravention of Section 6(3)(b) of FEMA was a technical breach, as the mandatory FC-GPR form was submitted within the prescribed period. The tribunal noted the absence of any communication to the Respondents regarding the breach, which was directed solely to the AD Bank. The Respondents acknowledged the error concerning a surname discrepancy and paid the penalty imposed by the Ld. AA. The AT concluded that the penalty was reasonable, refusing to enhance it, thereby confirming the order as just, fair, and in accordance with FEMA provisions.
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