https://www.taxtmi.com/caselaws?id=457834 Non-resident status under foreign exchange law is determined by the statutory definition of residence in India; once a person falls within any prescribed category of non-residence, further inquiry into intention to stay abroad is unnecessary. On the evidence of foreign employment, visa, and residence records, the appellant was treated as a person resident outside India. Where governing notifications permit carriage of foreign currency within the prescribed limit, lawful import may be accepted for shifting the burden, and the department must then prove unlawful acquisition by admissible evidence. Bare allegation of black market purchase was insufficient, so seizure, penalty, and confiscation were unsustainable. en-us Wed, 28 Jan 1998 00:00:00 +0530 Sat, 28 Sep 2024 10:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457834 Non-resident status under foreign exchange law is determined by the statutory definition of residence in India; once a person falls within any prescribed category of non-residence, further inquiry into intention to stay abroad is unnecessary. On the evidence of foreign employment, visa, and residence records, the appellant was treated as a person resident outside India. Where governing notifications permit carriage of foreign currency within the prescribed limit, lawful import may be accepted for shifting the burden, and the department must then prove unlawful acquisition by admissible evidence. Bare allegation of black market purchase was insufficient, so seizure, penalty, and confiscation were unsustainable. Case-Laws FEMA Wed, 28 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457834