https://www.taxtmi.com/caselaws?id=457533 Receipt of money through an NRE account was not shown to be a genuine gift because the recipient produced no credible material explaining the circumstances of the alleged gift from a person resident outside India. The facts were within the recipient's special knowledge, so the burden to explain them lay on that person; in the absence of a satisfactory explanation, an adverse inference was justified and contravention of foreign exchange law was established. Denial of inspection and cross-examination did not vitiate the adjudication because inspection had been offered, relied-upon documents were supplied, no timely request for cross-examination was made, and no prejudice was shown. The penalty order was sustained. en-us Fri, 20 Jun 2008 00:00:00 +0530 Mon, 23 Sep 2024 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457533 Receipt of money through an NRE account was not shown to be a genuine gift because the recipient produced no credible material explaining the circumstances of the alleged gift from a person resident outside India. The facts were within the recipient's special knowledge, so the burden to explain them lay on that person; in the absence of a satisfactory explanation, an adverse inference was justified and contravention of foreign exchange law was established. Denial of inspection and cross-examination did not vitiate the adjudication because inspection had been offered, relied-upon documents were supplied, no timely request for cross-examination was made, and no prejudice was shown. The penalty order was sustained. Case-Laws FEMA Fri, 20 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457533