https://www.taxtmi.com/caselaws?id=237276 Section 49(3) of FEMA is satisfied when the adjudicating officer first takes notice of the alleged contravention by issuing the initial show cause notice within two years; later service does not defeat jurisdiction. The text also states that adjudication should remain consistent with connected customs and earlier FERA findings on identical facts, and a contrary view is unsustainable. It further says refusal to allow cross-examination of relied-upon experts and officers in a civil-consequences proceeding denies a fair hearing. Findings introducing fraud, collusion, conspiracy, or other grounds not set out in the show cause notice exceed the notice and cannot stand. en-us Wed, 17 Jul 2013 00:00:00 +0530 Mon, 23 Sep 2013 09:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237276 Section 49(3) of FEMA is satisfied when the adjudicating officer first takes notice of the alleged contravention by issuing the initial show cause notice within two years; later service does not defeat jurisdiction. The text also states that adjudication should remain consistent with connected customs and earlier FERA findings on identical facts, and a contrary view is unsustainable. It further says refusal to allow cross-examination of relied-upon experts and officers in a civil-consequences proceeding denies a fair hearing. Findings introducing fraud, collusion, conspiracy, or other grounds not set out in the show cause notice exceed the notice and cannot stand. Case-Laws FEMA Wed, 17 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237276