https://www.taxtmi.com/caselaws?id=112489 An appeal under the Foreign Exchange Regulation Act filed by the Union of India through the Director of Enforcement was held maintainable because the Government had authorised the officer to sign, verify and act in judicial proceedings; any defect was treated as one of form, not substance. On the foreign currency, the Court accepted that possession by authorised representatives did not by itself prove contravention, and the finding of no violation was left undisturbed. On discharged travellers cheques, the surrounding circumstances and absence of supporting documents were sufficient to establish unauthorised dealing, so the adverse finding was restored and the penalty and interest directions were adjusted accordingly. en-us Fri, 24 Apr 2009 00:00:00 +0530 Mon, 10 Nov 2014 19:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112489 An appeal under the Foreign Exchange Regulation Act filed by the Union of India through the Director of Enforcement was held maintainable because the Government had authorised the officer to sign, verify and act in judicial proceedings; any defect was treated as one of form, not substance. On the foreign currency, the Court accepted that possession by authorised representatives did not by itself prove contravention, and the finding of no violation was left undisturbed. On discharged travellers cheques, the surrounding circumstances and absence of supporting documents were sufficient to establish unauthorised dealing, so the adverse finding was restored and the penalty and interest directions were adjusted accordingly. Case-Laws Companies Law Fri, 24 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112489