https://www.taxtmi.com/caselaws?id=457542 Material documentary evidence bearing on compliance with foreign exchange requirements must be examined at the original adjudication stage before a penalty is sustained. The appellants produced certificates and supporting records indicating submission of the exchange copy of the bill of entry and remittance details, which were relevant to whether the import obligation had been discharged. Because the Adjudicating Officer had not considered those materials, the penalty order was set aside and the matter remanded for fresh adjudication so the evidence could be assessed and the dispute decided in accordance with law. en-us Thu, 01 May 2008 00:00:00 +0530 Mon, 23 Sep 2024 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457542 Material documentary evidence bearing on compliance with foreign exchange requirements must be examined at the original adjudication stage before a penalty is sustained. The appellants produced certificates and supporting records indicating submission of the exchange copy of the bill of entry and remittance details, which were relevant to whether the import obligation had been discharged. Because the Adjudicating Officer had not considered those materials, the penalty order was set aside and the matter remanded for fresh adjudication so the evidence could be assessed and the dispute decided in accordance with law. Case-Laws FEMA Thu, 01 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457542