https://www.taxtmi.com/caselaws?id=95993 An appeal under Section 54 of the Foreign Exchange Regulation Act was held maintainable by the Special Director, as the statutory scheme contained no express bar and the Enforcement Directorate could act in discharge of its enforcement functions. For contravention of Section 9(3), the expression "remit or cause to be remitted" was construed to cover indirect or agency-based transfer arrangements from abroad to India, so literal proof of physical movement of currency was unnecessary where the evidence showed collection abroad and distribution in India through intermediaries. On that basis, the breach was established and the penalty was restored. en-us Tue, 10 Apr 2001 00:00:00 +0530 Fri, 16 Dec 2011 15:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95993 An appeal under Section 54 of the Foreign Exchange Regulation Act was held maintainable by the Special Director, as the statutory scheme contained no express bar and the Enforcement Directorate could act in discharge of its enforcement functions. For contravention of Section 9(3), the expression "remit or cause to be remitted" was construed to cover indirect or agency-based transfer arrangements from abroad to India, so literal proof of physical movement of currency was unnecessary where the evidence showed collection abroad and distribution in India through intermediaries. On that basis, the breach was established and the penalty was restored. Case-Laws FEMA Tue, 10 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95993