https://www.taxtmi.com/caselaws?id=781137 AT upheld findings that the appellant and an associate contravened s.3(b) and s.3(c) of FEMA by effecting and facilitating unauthorized cross-border remittances via informal channels and under-invoicing imports. The tribunal found illegal payments of approximately Rs. 1,53,69,010 by the principal and Rs. 77,30,000 arranged by the facilitator (including a transfer equivalent to Euro 40,000), with no RBI approval. The facilitator's plea of mere messenger was rejected; corroborative evidence (statements, mobile/SMS records) supported the authority's order, and the AT declined to interfere. en-us Tue, 23 Sep 2025 00:00:00 +0530 Wed, 12 Nov 2025 08:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781137 AT upheld findings that the appellant and an associate contravened s.3(b) and s.3(c) of FEMA by effecting and facilitating unauthorized cross-border remittances via informal channels and under-invoicing imports. The tribunal found illegal payments of approximately Rs. 1,53,69,010 by the principal and Rs. 77,30,000 arranged by the facilitator (including a transfer equivalent to Euro 40,000), with no RBI approval. The facilitator's plea of mere messenger was rejected; corroborative evidence (statements, mobile/SMS records) supported the authority's order, and the AT declined to interfere. Case-Laws FEMA Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781137