https://www.taxtmi.com/highlights?id=47376 Offence under FEMA - unauthorized foreign exchange recovered from a person who named appellant - It is not in dispute that the department has allowed to cross examination of main witness (accused) Shri Thlabikhe who was not produced as he was absconding - It was the duty of the respondent to trace him out for cross-examination - Thus, merely on the basis of presumption, the inference can be drawn against the appellant without clinching evidence - appeal allowed en-us Sat, 22 Jun 2019 07:39:13 +0530 Sat, 22 Jun 2019 07:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47376 Offence under FEMA - unauthorized foreign exchange recovered from a person who named appellant - It is not in dispute that the department has allowed to cross examination of main witness (accused) Shri Thlabikhe who was not produced as he was absconding - It was the duty of the respondent to trace him out for cross-examination - Thus, merely on the basis of presumption, the inference can be drawn against the appellant without clinching evidence - appeal allowed Highlights FEMA Sat, 22 Jun 2019 07:39:13 +0530 https://www.taxtmi.com/highlights?id=47376