https://www.taxtmi.com/caselaws?id=361562 The court dismissed the appeal, holding that the adjudicating authority is not obligated to record and communicate reasons for forming an opinion under Rule 4(3) of the Foreign Exchange Management (Adjudication Proceedings and Appeal) Rules, 2000. The notice issued for a personal hearing was deemed valid, and the appellant's interpretation of the rules was found to be incorrect. The court upheld the decision of the learned Single Judge, emphasizing that Rule 4 provides sufficient safeguards without requiring explicit recording and communication of reasons. en-us Tue, 05 Jun 2018 00:00:00 +0530 Mon, 14 Jan 2019 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361562 The court dismissed the appeal, holding that the adjudicating authority is not obligated to record and communicate reasons for forming an opinion under Rule 4(3) of the Foreign Exchange Management (Adjudication Proceedings and Appeal) Rules, 2000. The notice issued for a personal hearing was deemed valid, and the appellant's interpretation of the rules was found to be incorrect. The court upheld the decision of the learned Single Judge, emphasizing that Rule 4 provides sufficient safeguards without requiring explicit recording and communication of reasons. Case-Laws FEMA Tue, 05 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361562