https://www.taxtmi.com/caselaws?id=360166 Non-production of an original Bill of Entry does not by itself establish a FEMA contravention where the underlying import is undisputed, a customs-endorsed photocopy is tendered, and the original is unavailable without negligence. Secondary evidence may be accepted when the original record is lost. The enforcement authority must prove a substantive breach, including that foreign exchange was used for a purpose other than declared; a merely procedural lapse is insufficient. On these facts, the penalty was unsustainable because no evidence showed misuse of foreign exchange or culpable conduct. en-us Fri, 04 May 2018 00:00:00 +0530 Fri, 11 May 2018 08:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360166 Non-production of an original Bill of Entry does not by itself establish a FEMA contravention where the underlying import is undisputed, a customs-endorsed photocopy is tendered, and the original is unavailable without negligence. Secondary evidence may be accepted when the original record is lost. The enforcement authority must prove a substantive breach, including that foreign exchange was used for a purpose other than declared; a merely procedural lapse is insufficient. On these facts, the penalty was unsustainable because no evidence showed misuse of foreign exchange or culpable conduct. Case-Laws FEMA Fri, 04 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360166