Appeal partly allowed: wildlife eco-adventure tours not tour operator; accommodations not renting; training taxable; penalties and extended limitation...
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The AT held that contravention of Section 6(3)(i) of FEMA is a civil breach not requiring mens rea and attracts penalty under Section 13(1) with discretionary confiscation under Section 13(2). Noting the statutory omission took effect later and that the RBI notification preserved applicability, the Tribunal found the original penalty and confiscation disproportionate. The Tribunal reduced the pecuniary penalty from Rs.15,00,000 to Rs.7,50,000 (already pre-deposited) and set aside the order of confiscation of the appellant's agricultural land. The appeal was disposed of accordingly.
The AT held that contravention of Section 6(3)(i) of FEMA is a civil breach not requiring mens rea and attracts penalty under Section 13(1) with discretionary confiscation under Section 13(2). Noting the statutory omission took effect later and that the RBI notification preserved applicability, the Tribunal found the original penalty and confiscation disproportionate. The Tribunal reduced the pecuniary penalty from Rs.15,00,000 to Rs.7,50,000 (already pre-deposited) and set aside the order of confiscation of the appellant's agricultural land. The appeal was disposed of accordingly.
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