https://www.taxtmi.com/caselaws?id=450721 Concurrent findings of guilt were not interfered with in revision where the evidence showed that export consignments were made in the name of the proprietrix's firm, export proceeds were not realised, and the second petitioner went beyond the role of a mere Customs House Agent by assisting in documentation and transaction handling. Oral and documentary evidence, including cheque transactions and participation in the export dealings, was accepted as establishing complicity under the Foreign Exchange Regulation Act, 1973. The court found no basis to disturb the appreciation of evidence or the findings on culpability, so the conviction was upheld. en-us Wed, 06 Mar 2024 00:00:00 +0530 Mon, 11 Mar 2024 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450721 Concurrent findings of guilt were not interfered with in revision where the evidence showed that export consignments were made in the name of the proprietrix's firm, export proceeds were not realised, and the second petitioner went beyond the role of a mere Customs House Agent by assisting in documentation and transaction handling. Oral and documentary evidence, including cheque transactions and participation in the export dealings, was accepted as establishing complicity under the Foreign Exchange Regulation Act, 1973. The court found no basis to disturb the appreciation of evidence or the findings on culpability, so the conviction was upheld. Case-Laws FEMA Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450721