https://www.taxtmi.com/caselaws?id=457546 Denial of an effective opportunity to present the defence justified quashing the penalty order under the Foreign Exchange Regulation Act, 1973. The appellant said the original exchange control copy of the bill of entry had been given to the authorised dealer and that notices were not effectively received after a change of office address. As the defence had not been properly placed before the adjudicating officer, the Tribunal held that fairness required a further opportunity. The matter was remanded for fresh adjudication, with no opinion expressed on the merits. en-us Thu, 03 Jan 2008 00:00:00 +0530 Mon, 23 Sep 2024 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457546 Denial of an effective opportunity to present the defence justified quashing the penalty order under the Foreign Exchange Regulation Act, 1973. The appellant said the original exchange control copy of the bill of entry had been given to the authorised dealer and that notices were not effectively received after a change of office address. As the defence had not been properly placed before the adjudicating officer, the Tribunal held that fairness required a further opportunity. The matter was remanded for fresh adjudication, with no opinion expressed on the merits. Case-Laws FEMA Thu, 03 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457546