https://www.taxtmi.com/caselaws?id=383943 In quasi-criminal FERA enforcement proceedings, the department had to prove the alleged contravention with admissible and reliable evidence. The penalty could not be sustained because the main relied-upon material was an unsigned fax message whose authenticity, source, and status as original or copy were not proved, and the original record was not produced despite repeated directions. As the evidentiary foundation for the charge was incomplete, the alleged contravention was not established. The continued non-production of the original record also justified an adverse inference against the department, and the impugned penalty order was set aside. en-us Fri, 05 Jul 2019 00:00:00 +0530 Sat, 03 Aug 2019 08:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383943 In quasi-criminal FERA enforcement proceedings, the department had to prove the alleged contravention with admissible and reliable evidence. The penalty could not be sustained because the main relied-upon material was an unsigned fax message whose authenticity, source, and status as original or copy were not proved, and the original record was not produced despite repeated directions. As the evidentiary foundation for the charge was incomplete, the alleged contravention was not established. The continued non-production of the original record also justified an adverse inference against the department, and the impugned penalty order was set aside. Case-Laws FEMA Fri, 05 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383943