https://www.taxtmi.com/caselaws?id=338086 Residency under foreign exchange law was treated as a factual inquiry, and the appellant's inconsistent stands and the record supported the finding that he was resident in India; the earlier habeas corpus judgment was used only as supporting material. The appellate authority was held competent under its statutory powers to examine the existing evidence, confirm, modify or set aside the adjudication, and correct findings that did not follow from the record. Allegations of bias and denial of natural justice failed because no disqualifying involvement in the investigation was shown and a fair opportunity was given. The corporate form was disregarded where the company was found to be a shell used for the transactions, so liability could be fastened on the director. en-us Fri, 06 Jan 2017 00:00:00 +0530 Tue, 24 Jan 2017 09:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338086 Residency under foreign exchange law was treated as a factual inquiry, and the appellant's inconsistent stands and the record supported the finding that he was resident in India; the earlier habeas corpus judgment was used only as supporting material. The appellate authority was held competent under its statutory powers to examine the existing evidence, confirm, modify or set aside the adjudication, and correct findings that did not follow from the record. Allegations of bias and denial of natural justice failed because no disqualifying involvement in the investigation was shown and a fair opportunity was given. The corporate form was disregarded where the company was found to be a shell used for the transactions, so liability could be fastened on the director. Case-Laws FEMA Fri, 06 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338086