https://www.taxtmi.com/caselaws?id=360166 Under FEMA, non-production of the original Bill of Entry does not by itself establish a contravention where the import is otherwise proved and secondary evidence is admissible. The note applies the principle that a photocopy bearing customs endorsement, coupled with an explanation that the original is lost or unavailable without negligence, is sufficient to rebut a purely procedural lapse. The enforcement authority must still prove a substantive misuse of foreign exchange or other culpable conduct. On the facts described, no such material was shown, so the penalty was treated as unsustainable and the impugned order was set aside. 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 Under FEMA, non-production of the original Bill of Entry does not by itself establish a contravention where the import is otherwise proved and secondary evidence is admissible. The note applies the principle that a photocopy bearing customs endorsement, coupled with an explanation that the original is lost or unavailable without negligence, is sufficient to rebut a purely procedural lapse. The enforcement authority must still prove a substantive misuse of foreign exchange or other culpable conduct. On the facts described, no such material was shown, so the penalty was treated as unsustainable and the impugned order was set aside. Case-Laws FEMA Fri, 04 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360166