https://www.taxtmi.com/caselaws?id=421996 The court directed the Special Director, Eastern Region, Enforcement Directorate, to comply with Rule 4(3) by forming an opinion with recorded reasons. If adverse, the appellant must receive the opinion at least 15 days before the personal hearing. The court upheld the show cause notice but emphasized adherence to procedural requirements to safeguard the appellant's rights under the Foreign Exchange Management (Adjudication Proceedings and Appeal) Rules, 2000. en-us Mon, 02 May 2022 00:00:00 +0530 Fri, 06 May 2022 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421996 The court directed the Special Director, Eastern Region, Enforcement Directorate, to comply with Rule 4(3) by forming an opinion with recorded reasons. If adverse, the appellant must receive the opinion at least 15 days before the personal hearing. The court upheld the show cause notice but emphasized adherence to procedural requirements to safeguard the appellant's rights under the Foreign Exchange Management (Adjudication Proceedings and Appeal) Rules, 2000. Case-Laws FEMA Mon, 02 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421996