https://www.taxtmi.com/caselaws?id=270391 An appellate tribunal considered additional evidence filed with the memorandum of appeal where the appeal had remained pending for a long period and the original proceedings had not awaited supporting papers. It held that a bill of entry for warehousing, together with proof that the goods had arrived in India and were placed under customs control, could sufficiently evidence import. On those facts, non-production of the exchange control copy of the bill of entry by itself did not establish contravention when the foreign exchange had been used for the intended import and no diversion was shown. The penalty was therefore set aside and the attachment directed to cease. en-us Tue, 28 Jul 2015 00:00:00 +0530 Wed, 06 Jan 2016 09:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270391 An appellate tribunal considered additional evidence filed with the memorandum of appeal where the appeal had remained pending for a long period and the original proceedings had not awaited supporting papers. It held that a bill of entry for warehousing, together with proof that the goods had arrived in India and were placed under customs control, could sufficiently evidence import. On those facts, non-production of the exchange control copy of the bill of entry by itself did not establish contravention when the foreign exchange had been used for the intended import and no diversion was shown. The penalty was therefore set aside and the attachment directed to cease. Case-Laws FEMA Tue, 28 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270391