https://www.taxtmi.com/caselaws?id=360966 Where the alleged contravener's identity is not established, proceedings cannot be sustained against a wrongly named person. The record, including the panchnama, voters' lists and the statement relied on by the adjudicating authority, did not show that the appellant was the individual named in the fax message. The materials instead indicated two different persons with different addresses, and the investigating agency did not clarify who actually committed the alleged hawala transactions. On that evidence, the charge against the appellant was not proved and the implication was held to be mistaken identity. en-us Tue, 22 May 2018 00:00:00 +0530 Sat, 26 May 2018 07:56:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360966 Where the alleged contravener's identity is not established, proceedings cannot be sustained against a wrongly named person. The record, including the panchnama, voters' lists and the statement relied on by the adjudicating authority, did not show that the appellant was the individual named in the fax message. The materials instead indicated two different persons with different addresses, and the investigating agency did not clarify who actually committed the alleged hawala transactions. On that evidence, the charge against the appellant was not proved and the implication was held to be mistaken identity. Case-Laws FEMA Tue, 22 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360966