https://www.taxtmi.com/caselaws?id=72224 A foreign national was held entitled to exemption under the foreign exchange surrender notification because the record did not establish that he was a person resident in India for an uncertain period. His Belgian domicile, Belgian passport, and registration as a foreigner supported the view that he was not domiciled in India, and the amended notification could not displace the absence of factual foundation required to deny the exemption. On that basis, the penalty findings under the Foreign Exchange Regulation Act were not sustained and the appellate relief granted to him remained undisturbed. en-us Mon, 13 Aug 1984 00:00:00 +0530 Wed, 25 Jan 2012 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72224 A foreign national was held entitled to exemption under the foreign exchange surrender notification because the record did not establish that he was a person resident in India for an uncertain period. His Belgian domicile, Belgian passport, and registration as a foreigner supported the view that he was not domiciled in India, and the amended notification could not displace the absence of factual foundation required to deny the exemption. On that basis, the penalty findings under the Foreign Exchange Regulation Act were not sustained and the appellate relief granted to him remained undisturbed. Case-Laws FEMA Mon, 13 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72224