https://www.taxtmi.com/caselaws?id=758312 The Appellate Tribunal under SAFEMA dismissed an appeal challenging the denial of cross-examination of witnesses in FEMA proceedings. The appellant was accused of bogus exports to Russia with inflated invoices to obtain export benefits under DEPB and Duty Drawback Schemes. The Tribunal held that cross-examination was not required as the case was supported by substantial documentary evidence corroborating witness statements recorded under Section 37 of FEMA. The Tribunal noted that quasi-judicial bodies follow summary procedures and are not bound by Civil Procedure Code requirements. The appellant's request for cross-examination without filing a reply to the show cause notice was deemed an attempt to delay proceedings. The Tribunal directed the Adjudicating Authority to conclude proceedings as per law. en-us Wed, 10 Jul 2024 00:00:00 +0530 Thu, 12 Sep 2024 07:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758312 The Appellate Tribunal under SAFEMA dismissed an appeal challenging the denial of cross-examination of witnesses in FEMA proceedings. The appellant was accused of bogus exports to Russia with inflated invoices to obtain export benefits under DEPB and Duty Drawback Schemes. The Tribunal held that cross-examination was not required as the case was supported by substantial documentary evidence corroborating witness statements recorded under Section 37 of FEMA. The Tribunal noted that quasi-judicial bodies follow summary procedures and are not bound by Civil Procedure Code requirements. The appellant's request for cross-examination without filing a reply to the show cause notice was deemed an attempt to delay proceedings. The Tribunal directed the Adjudicating Authority to conclude proceedings as per law. Case-Laws FEMA Wed, 10 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758312