https://www.taxtmi.com/caselaws?id=776069 The AT under SAFEMA at New Delhi set aside the impugned order in FEMA proceedings, holding that the foreign-origin document in German relied upon by the Directorate was inadmissible due to lack of proper authentication as required by law. The appellants denied knowledge of the document, the foreign bank account, and their involvement in the trust or foreign exchange transactions, which was not contradicted by the Directorate. The tribunal affirmed the principle that foreign documents must be duly authenticated to be admissible, referencing prior precedent. Consequently, the appeals were allowed, and the impugned order was quashed for being without merit. en-us Tue, 01 Jul 2025 00:00:00 +0530 Tue, 05 Aug 2025 07:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776069 The AT under SAFEMA at New Delhi set aside the impugned order in FEMA proceedings, holding that the foreign-origin document in German relied upon by the Directorate was inadmissible due to lack of proper authentication as required by law. The appellants denied knowledge of the document, the foreign bank account, and their involvement in the trust or foreign exchange transactions, which was not contradicted by the Directorate. The tribunal affirmed the principle that foreign documents must be duly authenticated to be admissible, referencing prior precedent. Consequently, the appeals were allowed, and the impugned order was quashed for being without merit. Case-Laws FEMA Tue, 01 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776069