https://www.taxtmi.com/caselaws?id=457965 Contemporaneous statements, a Singapore address on the visiting card, and surrounding circumstances showed that Shri Kader was resident outside India despite his Indian partnership connection, bringing the matter within the prohibitions in section 9 of the Foreign Exchange Regulation Act, 1973. Receipt and repayment of Indian currency through Associated Travel Agency (P.) Ltd. at his instance therefore amounted to contravention of section 9(1)(b). The currency seized was found directly linked to the prohibited transaction, so confiscation under section 63 was held legally sustainable, and the adjudication order was affirmed. en-us Fri, 26 Jun 1992 00:00:00 +0530 Tue, 01 Oct 2024 18:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457965 Contemporaneous statements, a Singapore address on the visiting card, and surrounding circumstances showed that Shri Kader was resident outside India despite his Indian partnership connection, bringing the matter within the prohibitions in section 9 of the Foreign Exchange Regulation Act, 1973. Receipt and repayment of Indian currency through Associated Travel Agency (P.) Ltd. at his instance therefore amounted to contravention of section 9(1)(b). The currency seized was found directly linked to the prohibited transaction, so confiscation under section 63 was held legally sustainable, and the adjudication order was affirmed. Case-Laws FEMA Fri, 26 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457965