https://www.taxtmi.com/caselaws?id=462580 When four relied-on documents were withheld in adjudication under the Foreign Exchange Management (Adjudication Proceedings and Appeal) Rules, 2000, the denial breached natural justice. After the documents were supplied and a fresh explanation was directed, reconsideration had to be based on the revised explanation and the complete material, not on the earlier opinion already formed under Rule 4. The earlier opinion was treated as non est, and the adjudicating authority was required to form a fresh opinion uninfluenced by its prior view. en-us Thu, 22 Feb 2024 00:00:00 +0530 Wed, 02 Jul 2025 19:03:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462580 When four relied-on documents were withheld in adjudication under the Foreign Exchange Management (Adjudication Proceedings and Appeal) Rules, 2000, the denial breached natural justice. After the documents were supplied and a fresh explanation was directed, reconsideration had to be based on the revised explanation and the complete material, not on the earlier opinion already formed under Rule 4. The earlier opinion was treated as non est, and the adjudicating authority was required to form a fresh opinion uninfluenced by its prior view. Case-Laws FEMA Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462580