https://www.taxtmi.com/caselaws?id=458052 Where alleged contravention under FERA depends on proof of actual import, the authority must base findings on reliable evidence and cannot sustain penalties merely because the original exchange control copy of the bill of entry is absent. The record did not conclusively disprove import of the goods, and the decision-maker failed to examine whether photocopies could be admitted as secondary evidence, whether the original had been lost or destroyed without fault, and whether bank records required further verification. The penalty order was therefore set aside and the matter remitted for fresh adjudication with an opportunity to lead further evidence. en-us Wed, 12 Feb 2014 00:00:00 +0530 Sat, 05 Oct 2024 20:11:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458052 Where alleged contravention under FERA depends on proof of actual import, the authority must base findings on reliable evidence and cannot sustain penalties merely because the original exchange control copy of the bill of entry is absent. The record did not conclusively disprove import of the goods, and the decision-maker failed to examine whether photocopies could be admitted as secondary evidence, whether the original had been lost or destroyed without fault, and whether bank records required further verification. The penalty order was therefore set aside and the matter remitted for fresh adjudication with an opportunity to lead further evidence. Case-Laws FEMA Wed, 12 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458052