https://www.taxtmi.com/caselaws?id=457954 A contravention under section 9(1)(d) of the Foreign Exchange Regulation Act, 1973 cannot be established on vague or uncorroborated material. The department relied mainly on a statement and a loose-sheet entry, but the evidence did not identify the payer clearly, did not prove who made payment on behalf of the firm, and did not show that the payment was made under instructions of a person resident outside India. The maker of the statement was not produced for cross-examination, the appellant was not properly confronted with the documents, and no independent corroboration supported the material particulars. On that basis, the alleged contravention and resulting penalty were treated as unsustainable, and any amount already paid was refundable. en-us Tue, 04 Apr 1989 00:00:00 +0530 Tue, 01 Oct 2024 18:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457954 A contravention under section 9(1)(d) of the Foreign Exchange Regulation Act, 1973 cannot be established on vague or uncorroborated material. The department relied mainly on a statement and a loose-sheet entry, but the evidence did not identify the payer clearly, did not prove who made payment on behalf of the firm, and did not show that the payment was made under instructions of a person resident outside India. The maker of the statement was not produced for cross-examination, the appellant was not properly confronted with the documents, and no independent corroboration supported the material particulars. On that basis, the alleged contravention and resulting penalty were treated as unsustainable, and any amount already paid was refundable. Case-Laws FEMA Tue, 04 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457954