https://www.taxtmi.com/caselaws?id=457804 Receipt by a resident of money already due from a non-resident purchaser was not, by itself, receipt on behalf of or by order of that non-resident under section 9(1)(b) of the Foreign Exchange Regulation Act, 1973. The department was required to prove all ingredients of contravention, including receipt otherwise than through an authorised dealer and receipt on behalf of a person resident outside India. On the accepted facts, the amount represented the appellant's own dues, so the contravention was not established. Once that charge failed, the basis for confiscation under section 63 also fell away, and the penalty and confiscation were set aside with return of the seized and deposited amounts. en-us Mon, 27 Sep 1999 00:00:00 +0530 Fri, 27 Sep 2024 15:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457804 Receipt by a resident of money already due from a non-resident purchaser was not, by itself, receipt on behalf of or by order of that non-resident under section 9(1)(b) of the Foreign Exchange Regulation Act, 1973. The department was required to prove all ingredients of contravention, including receipt otherwise than through an authorised dealer and receipt on behalf of a person resident outside India. On the accepted facts, the amount represented the appellant's own dues, so the contravention was not established. Once that charge failed, the basis for confiscation under section 63 also fell away, and the penalty and confiscation were set aside with return of the seized and deposited amounts. Case-Laws FEMA Mon, 27 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457804