https://www.taxtmi.com/caselaws?id=781637 In FEMA adjudication, statements recorded under FEMA and PMLA, electronic records recovered from the noticee's custody, bank account analysis, and other corroborative material were treated as sufficient to sustain contravention on a preponderance of probabilities; retraction, absence of a separate FEMA investigation, and objections to admissibility were rejected. The finding of contravention under Section 3(b) was upheld, but the penalties were reduced in light of the surrounding circumstances. As to the women appellants, the record did not show participation in hawala operations or remittance handling, so the alleged contravention under Section 42 was not established and the penalties against them were set aside. en-us Thu, 13 Nov 2025 00:00:00 +0530 Fri, 28 Nov 2025 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781637 In FEMA adjudication, statements recorded under FEMA and PMLA, electronic records recovered from the noticee's custody, bank account analysis, and other corroborative material were treated as sufficient to sustain contravention on a preponderance of probabilities; retraction, absence of a separate FEMA investigation, and objections to admissibility were rejected. The finding of contravention under Section 3(b) was upheld, but the penalties were reduced in light of the surrounding circumstances. As to the women appellants, the record did not show participation in hawala operations or remittance handling, so the alleged contravention under Section 42 was not established and the penalties against them were set aside. Case-Laws FEMA Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781637