https://www.taxtmi.com/caselaws?id=256415 A remand for fresh enquiry nullified the earlier adjudication, so the prior appellate exoneration did not bar renewed proceedings. Where cross-examination was offered during remand but deliberately not pursued, the party could not later claim procedural prejudice on that ground. The seizure of currency and documents, together with the statement and surrounding circumstances, was treated as sufficient to establish contraventions under FERA because the appellant failed to prove lawful possession or a lawful source for the seized amount. On that footing, the penalties and confiscation were sustained as commensurate with the proved contraventions. en-us Mon, 19 Nov 2012 00:00:00 +0530 Thu, 12 Feb 2015 10:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256415 A remand for fresh enquiry nullified the earlier adjudication, so the prior appellate exoneration did not bar renewed proceedings. Where cross-examination was offered during remand but deliberately not pursued, the party could not later claim procedural prejudice on that ground. The seizure of currency and documents, together with the statement and surrounding circumstances, was treated as sufficient to establish contraventions under FERA because the appellant failed to prove lawful possession or a lawful source for the seized amount. On that footing, the penalties and confiscation were sustained as commensurate with the proved contraventions. Case-Laws FEMA Mon, 19 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256415