https://www.taxtmi.com/caselaws?id=280791 A penalty for breach of the export payment rule was set aside because the record did not show the prescribed manner of payment or a clear factual basis for the alleged contravention; a bare recital of non-repatriation was insufficient. By contrast, the penalty for diversion of goods from the declared export destination was sustained because the evidence showed the goods were routed to other countries with the appellant's knowledge, supporting the finding that foreign exchange became unrecoverable. Delay and non-supply of seized document copies did not establish denial of natural justice, since inspection was permitted and no request for copies was shown. en-us Tue, 02 Dec 1986 00:00:00 +0530 Tue, 21 May 2019 16:51:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280791 A penalty for breach of the export payment rule was set aside because the record did not show the prescribed manner of payment or a clear factual basis for the alleged contravention; a bare recital of non-repatriation was insufficient. By contrast, the penalty for diversion of goods from the declared export destination was sustained because the evidence showed the goods were routed to other countries with the appellant's knowledge, supporting the finding that foreign exchange became unrecoverable. Delay and non-supply of seized document copies did not establish denial of natural justice, since inspection was permitted and no request for copies was shown. Case-Laws FEMA Tue, 02 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280791