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        Case ID :
        FEMA

        Delayed reporting of Form FC-GPR under FEMA was treated as...

        FEMA reporting compliance: timely FC-GPR filing with the authorised dealer defeated the penalty where bank delay caused transmission lapse.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Delayed reporting of Form FC-GPR under FEMA was treated as non-establishment of contravention where the record showed timely submission to the authorised dealer with acknowledgment, and the later delay in transmission to RBI was attributable to the bank's lapse. As no legal requirement for direct filing with RBI was identified, the burden to prove breach was not discharged against the appellant. The alleged violation of Section 6(3)(b) read with the applicable FEMA regulations was therefore not proved, the penalty was set aside, and refund of the pre-deposit was directed.
                                Note: It is a system-generated summary and is for quick reference only.
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