https://www.taxtmi.com/caselaws?id=780001 AT dismissed the appeal and upheld the adjudicating authority's order dropping proceedings. The directorate failed to prove, on the preponderance of probabilities, unlawful maintenance of a foreign bank account under FEMA/Regulation, relying primarily on I-T statements without independent corroboration. The contested foreign-origin document lacked authentication, signatures or originals, and the directorate could not clarify its provenance; relevant file was later reported untraceable following a fire at its zonal office. Given these evidentiary deficiencies and failure to exercise independent investigative powers under FEMA, allegations were not established and the appeal failed. en-us Thu, 09 Oct 2025 00:00:00 +0530 Thu, 16 Oct 2025 08:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780001 AT dismissed the appeal and upheld the adjudicating authority's order dropping proceedings. The directorate failed to prove, on the preponderance of probabilities, unlawful maintenance of a foreign bank account under FEMA/Regulation, relying primarily on I-T statements without independent corroboration. The contested foreign-origin document lacked authentication, signatures or originals, and the directorate could not clarify its provenance; relevant file was later reported untraceable following a fire at its zonal office. Given these evidentiary deficiencies and failure to exercise independent investigative powers under FEMA, allegations were not established and the appeal failed. Case-Laws FEMA Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780001