https://www.taxtmi.com/caselaws?id=243007 The Tribunal upheld the Commissioner (Appeals)'s order, ruling that the Revenue failed to prove illegal import or attempt to export the foreign currency. It was found that customs officers lacked jurisdiction under FEMA, and procedural requirements for adjudication were not met. Consequently, the appeal by the Revenue was dismissed. en-us Fri, 20 Dec 2013 00:00:00 +0530 Sat, 25 Jan 2014 15:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243007 The Tribunal upheld the Commissioner (Appeals)'s order, ruling that the Revenue failed to prove illegal import or attempt to export the foreign currency. It was found that customs officers lacked jurisdiction under FEMA, and procedural requirements for adjudication were not met. Consequently, the appeal by the Revenue was dismissed. Case-Laws Customs Fri, 20 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243007