https://www.taxtmi.com/caselaws?id=457693 Where an adjudication for alleged contravention of foreign exchange remittance rules proceeds ex parte and relevant import evidence is later produced, the proper course is fresh adjudication rather than final affirmation of the penalty. The tribunal noted that the appellant claimed denial of a fair hearing and had filed material, including bank confirmation and a bill of entry, showing utilisation of the remittance for the intended import. As that evidence was not before the adjudicating authority when the penalty order was made, the impugned order was set aside and the matter remanded for reconsideration on the additional record. en-us Tue, 06 Jan 2004 00:00:00 +0530 Wed, 25 Sep 2024 18:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457693 Where an adjudication for alleged contravention of foreign exchange remittance rules proceeds ex parte and relevant import evidence is later produced, the proper course is fresh adjudication rather than final affirmation of the penalty. The tribunal noted that the appellant claimed denial of a fair hearing and had filed material, including bank confirmation and a bill of entry, showing utilisation of the remittance for the intended import. As that evidence was not before the adjudicating authority when the penalty order was made, the impugned order was set aside and the matter remanded for reconsideration on the additional record. Case-Laws FEMA Tue, 06 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457693