https://www.taxtmi.com/caselaws?id=457906 A procedural lapse under Rule 3(3) in commencing oral hearing before the reply to the show cause notice was awaited was not treated as fatal because the appellant participated in the adjudication, placed her defence on record, and the authority considered the reply and material before deciding the matter. Contravention of section 9(1)(b) of the Foreign Exchange Regulation Act, 1973 was sustained on independent corroborative material, including a fax message, witness statements, and the husband's letter, even though the appellant's statement was not accepted in full as voluntary and true. The penalty was also regarded as lenient and was not reduced. en-us Mon, 16 Oct 1995 00:00:00 +0530 Mon, 30 Sep 2024 16:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457906 A procedural lapse under Rule 3(3) in commencing oral hearing before the reply to the show cause notice was awaited was not treated as fatal because the appellant participated in the adjudication, placed her defence on record, and the authority considered the reply and material before deciding the matter. Contravention of section 9(1)(b) of the Foreign Exchange Regulation Act, 1973 was sustained on independent corroborative material, including a fax message, witness statements, and the husband's letter, even though the appellant's statement was not accepted in full as voluntary and true. The penalty was also regarded as lenient and was not reduced. Case-Laws FEMA Mon, 16 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457906