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    Appeal dismissed; FEMA penalty for failure to realize export proceeds upheld, discretionary reduction properly applied
    Non-residents Can Invest Rupee Surplus in Government Securities Under FEMA Rules 1999 and Master Direction 2025
    FEMA penalties reduced for unauthorized FDI remittances; individual fines moderated under Section 42 liability rules
    Penalty upheld under FEMA Section 13(1) for illegal land purchase; mens rea not required for civil penalty reduction granted
    Penalty of Rs. 80 Lakhs Imposed for FEMA Violations on Export Proceeds and Import Bill Remittance Under Section 13
    Category-I Banks Can Open Special Rupee Vostro Accounts Without RBI Approval Under FEMA 1999
    Order quashed for relying on unauthenticated foreign document under FEMA rules, no evidence against appellants found
    Compounding Applications Must Be Filed Before Adjudication Under Section Rules, Post-Order Requests Are Invalid
    Penalty upheld under Sections 10(4) and 10(5) of FEMA for unauthorized foreign satellite transponder hire
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Acts Income Tax