https://www.taxtmi.com/caselaws?id=101591 Delay in adjudication and non-supply of seized documents did not by themselves amount to denial of natural justice, because the appellant had inspected the documents and no disabling prejudice was shown; the natural justice objection was rejected. Contravention of section 12(2)(b) of the Foreign Exchange Regulation Act, 1973 was not proved, as the record did not establish the prescribed mode of payment or a specific departure from it, and rupee realisation had been fulfilled; the penalty on that count was set aside. Contravention of section 10(1)(b) was proved on clear evidence that the goods were routed to West European markets with the appellant's knowledge, defeating lawful realisation of foreign exchange; the penalty on that count was upheld. en-us Tue, 02 Dec 1986 00:00:00 +0530 Fri, 10 Feb 2012 12:57:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101591 Delay in adjudication and non-supply of seized documents did not by themselves amount to denial of natural justice, because the appellant had inspected the documents and no disabling prejudice was shown; the natural justice objection was rejected. Contravention of section 12(2)(b) of the Foreign Exchange Regulation Act, 1973 was not proved, as the record did not establish the prescribed mode of payment or a specific departure from it, and rupee realisation had been fulfilled; the penalty on that count was set aside. Contravention of section 10(1)(b) was proved on clear evidence that the goods were routed to West European markets with the appellant's knowledge, defeating lawful realisation of foreign exchange; the penalty on that count was upheld. Case-Laws Companies Law Tue, 02 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101591