https://www.taxtmi.com/caselaws?id=757824 Participation in adjudication through counsel, supply of relied-upon documents, and opportunities for hearing and cross-examination were treated as sufficient compliance with natural justice, so the challenge to service and procedure failed. On the confiscation issue, the record of bank material, witness statements, and overseas tax enquiry reports was said to show that the foreign exchange stood in the appellant's name only as a name lender and was directly involved in the contravention. The commentary also states that foreign exchange adjudication is independent of criminal prosecution and tax findings, so discharge and income-tax conclusions did not bind the confiscation proceedings. en-us Tue, 13 Aug 2024 00:00:00 +0530 Mon, 02 Sep 2024 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757824 Participation in adjudication through counsel, supply of relied-upon documents, and opportunities for hearing and cross-examination were treated as sufficient compliance with natural justice, so the challenge to service and procedure failed. On the confiscation issue, the record of bank material, witness statements, and overseas tax enquiry reports was said to show that the foreign exchange stood in the appellant's name only as a name lender and was directly involved in the contravention. The commentary also states that foreign exchange adjudication is independent of criminal prosecution and tax findings, so discharge and income-tax conclusions did not bind the confiscation proceedings. Case-Laws FEMA Tue, 13 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757824