https://www.taxtmi.com/caselaws?id=193977 A FEMA adjudication was held unsustainable where the show cause notice lacked adequate particulars of the alleged contravention and merely enclosing the complaint did not cure the procedural defect. The noticees were not effectively enabled to meet the case against them, and prejudice was not shown to be absent, so the notice and ensuing proceedings were vitiated. Penalties and confiscation were also rejected because the findings rested mainly on co-noticees' retracted statements, without sufficient corroboration or meaningful opportunity for cross-examination. Reliance on untested and promptly retracted statements was treated as a serious breach of fairness and natural justice, and the adjudication order was set aside with consequential refund. en-us Fri, 09 Sep 2016 00:00:00 +0530 Thu, 24 Aug 2017 18:25:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193977 A FEMA adjudication was held unsustainable where the show cause notice lacked adequate particulars of the alleged contravention and merely enclosing the complaint did not cure the procedural defect. The noticees were not effectively enabled to meet the case against them, and prejudice was not shown to be absent, so the notice and ensuing proceedings were vitiated. Penalties and confiscation were also rejected because the findings rested mainly on co-noticees' retracted statements, without sufficient corroboration or meaningful opportunity for cross-examination. Reliance on untested and promptly retracted statements was treated as a serious breach of fairness and natural justice, and the adjudication order was set aside with consequential refund. Case-Laws FEMA Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193977