https://www.taxtmi.com/caselaws?id=204674 An appeal by an enforcement authority was treated as incompetent because the Director had not shown specific authorization to act on behalf of the Central Government, and a later notification could not validate appeals already filed without authority. In FERA proceedings, the Court also relied on concurrent findings of the customs, income-tax and tribunal authorities that the foreign currency had been lawfully brought into India and declared on arrival. On that factual basis, the alleged contravention and related confiscation were not sustained, although interest on the retained amount was refused. en-us Tue, 19 Oct 2010 00:00:00 +0530 Fri, 04 May 2012 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204674 An appeal by an enforcement authority was treated as incompetent because the Director had not shown specific authorization to act on behalf of the Central Government, and a later notification could not validate appeals already filed without authority. In FERA proceedings, the Court also relied on concurrent findings of the customs, income-tax and tribunal authorities that the foreign currency had been lawfully brought into India and declared on arrival. On that factual basis, the alleged contravention and related confiscation were not sustained, although interest on the retained amount was refused. Case-Laws FEMA Tue, 19 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204674