https://www.taxtmi.com/caselaws?id=462582 Withholding relied upon documents before the opinion stage under Rule 4 of the FEMA Adjudication Proceedings and Appeal Rules, 2000 violated natural justice. After the appellant was supplied the four documents and permitted to file a fresh explanation, the adjudicating authority had to reconsider the matter on the complete material and could not remain guided by the earlier view already formed. The earlier opinion was treated as non est for the fresh exercise, and a fresh opinion had to be formed solely on the appellant's explanation after full disclosure of documents. en-us Fri, 08 Mar 2024 00:00:00 +0530 Wed, 02 Jul 2025 19:03:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462582 Withholding relied upon documents before the opinion stage under Rule 4 of the FEMA Adjudication Proceedings and Appeal Rules, 2000 violated natural justice. After the appellant was supplied the four documents and permitted to file a fresh explanation, the adjudicating authority had to reconsider the matter on the complete material and could not remain guided by the earlier view already formed. The earlier opinion was treated as non est for the fresh exercise, and a fresh opinion had to be formed solely on the appellant's explanation after full disclosure of documents. Case-Laws FEMA Fri, 08 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462582