https://www.taxtmi.com/caselaws?id=103843 Liability under sections 9(1)(a) and 9(1)(b) of the Foreign Exchange Regulation Act, 1973 depends on proof that payment was made to, and remittance received on behalf of, a person resident outside India. A citizen of India is not to be treated as a person resident outside India unless the facts bringing him within the statutory exclusion from sections 2(p) and 2(q) are established. A visiting card alone was held insufficient to prove that status. In the absence of concrete, legally acceptable evidence, the basic ingredient of the alleged contravention remained unproved and the penalties and confiscation could not be sustained. en-us Fri, 11 Apr 1997 00:00:00 +0530 Fri, 24 Feb 2012 17:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103843 Liability under sections 9(1)(a) and 9(1)(b) of the Foreign Exchange Regulation Act, 1973 depends on proof that payment was made to, and remittance received on behalf of, a person resident outside India. A citizen of India is not to be treated as a person resident outside India unless the facts bringing him within the statutory exclusion from sections 2(p) and 2(q) are established. A visiting card alone was held insufficient to prove that status. In the absence of concrete, legally acceptable evidence, the basic ingredient of the alleged contravention remained unproved and the penalties and confiscation could not be sustained. Case-Laws Companies Law Fri, 11 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103843