https://www.taxtmi.com/caselaws?id=436849 Under the Foreign Exchange Regulation Act, 1973, a complaint for offences under section 57 was maintainable where it was instituted by an Enforcement Officer supported by a written authorisation and a Government of India gazette notification authorising the class of officers to lodge complaints. The statutory requirement in section 61(2)(ii) was satisfied by that material, and the notification carried the evidentiary presumption attached to an Official Gazette publication. The Trial Court erred in ignoring the authorisation evidence and in treating the absence of locus standi as fatal. The finding that cognizance was bad for want of authority was unsustainable, and the impugned order was set aside with the matter remitted for trial continuation. en-us Wed, 18 Jan 2023 00:00:00 +0530 Fri, 21 Apr 2023 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436849 Under the Foreign Exchange Regulation Act, 1973, a complaint for offences under section 57 was maintainable where it was instituted by an Enforcement Officer supported by a written authorisation and a Government of India gazette notification authorising the class of officers to lodge complaints. The statutory requirement in section 61(2)(ii) was satisfied by that material, and the notification carried the evidentiary presumption attached to an Official Gazette publication. The Trial Court erred in ignoring the authorisation evidence and in treating the absence of locus standi as fatal. The finding that cognizance was bad for want of authority was unsustainable, and the impugned order was set aside with the matter remitted for trial continuation. Case-Laws FEMA Wed, 18 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436849