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    <title>FEMA Section 3(a) Offense Dismissed: Non-filing of SDF Deemed Procedural, Not Grounds for Legal Action.</title>
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    <description>Offence u/s 3(a) of FEMA - domestic supply of goods in India against amount received in foreign exchange from the overseas buyer - merely on the ground that SDF was not furnished, as it is only a procedural exercise, proceedings cannot sustain.</description>
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