https://www.taxtmi.com/caselaws?id=108578 Section 61 of the Foreign Exchange Regulation Act requires only a preliminary opportunity to the person proceeded against to indicate whether Reserve Bank of India permission had been obtained for the foreign exchange transaction or payment. At that stage, the department is not required to furnish relied-upon documents, and the petitioner's knowledge of its own permission record was relevant. Because an earlier opportunity to inspect documents had not been used, the later request for documents was premature and could not stall the complaint process. The challenge to the pre-complaint opportunity notice therefore failed, and the notice was treated as valid. en-us Wed, 13 Nov 2002 00:00:00 +0530 Mon, 02 Apr 2012 17:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108578 Section 61 of the Foreign Exchange Regulation Act requires only a preliminary opportunity to the person proceeded against to indicate whether Reserve Bank of India permission had been obtained for the foreign exchange transaction or payment. At that stage, the department is not required to furnish relied-upon documents, and the petitioner's knowledge of its own permission record was relevant. Because an earlier opportunity to inspect documents had not been used, the later request for documents was premature and could not stall the complaint process. The challenge to the pre-complaint opportunity notice therefore failed, and the notice was treated as valid. Case-Laws Companies Law Wed, 13 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108578