https://www.taxtmi.com/caselaws?id=457774 A procedural requirement to file the condonation application with the appeal was treated as directory, not mandatory, and the delay was condoned because the application was filed before hearing and the explanation showed sufficient cause without deliberate default or negligence. On the merits of the alleged contravention of section 18(2) of the Foreign Exchange Regulation Act, the penalty order was set aside because the adjudicating authority had not considered relevant communication and evidence bearing on delivery of goods and non-realisation of export proceeds. The matter was remanded for fresh adjudication, leaving liability to be determined again on the existing record and documents. en-us Wed, 13 Oct 1999 00:00:00 +0530 Fri, 27 Sep 2024 13:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457774 A procedural requirement to file the condonation application with the appeal was treated as directory, not mandatory, and the delay was condoned because the application was filed before hearing and the explanation showed sufficient cause without deliberate default or negligence. On the merits of the alleged contravention of section 18(2) of the Foreign Exchange Regulation Act, the penalty order was set aside because the adjudicating authority had not considered relevant communication and evidence bearing on delivery of goods and non-realisation of export proceeds. The matter was remanded for fresh adjudication, leaving liability to be determined again on the existing record and documents. Case-Laws FEMA Wed, 13 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457774