https://www.taxtmi.com/caselaws?id=457547 A shipping agent must retain and produce documentary proof that export goods reached the declared foreign destination, including evidence of the port of discharge. In the absence of reliable material showing that the goods reached the stated Russian port, or that they were not diverted through a third country, mere explanations about old records or changed agency arrangements were insufficient. The failure to furnish supporting proof was treated as assistance in contravening foreign exchange export directions and related law, so liability for the contravention was sustained and the penalty upheld. en-us Wed, 02 Jan 2008 00:00:00 +0530 Mon, 23 Sep 2024 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457547 A shipping agent must retain and produce documentary proof that export goods reached the declared foreign destination, including evidence of the port of discharge. In the absence of reliable material showing that the goods reached the stated Russian port, or that they were not diverted through a third country, mere explanations about old records or changed agency arrangements were insufficient. The failure to furnish supporting proof was treated as assistance in contravening foreign exchange export directions and related law, so liability for the contravention was sustained and the penalty upheld. Case-Laws FEMA Wed, 02 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457547