https://www.taxtmi.com/caselaws?id=781636 In summary adjudicatory proceedings under FEMA, cross-examination is not an absolute right and may be refused where the request is blanket, unsupported by specific reasons, directed at unidentified witnesses, or made without showing prejudice. The refusal was upheld because the case rested mainly on documentary material and the request appeared premature. The refusal to supply additional documents was also upheld because the relevant documents had already been furnished with the show cause notice, the further material sought was not shown to be relevant or necessary for rebuttal, and no prejudice was demonstrated. The impugned order was therefore sustained. en-us Wed, 03 Sep 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781636 In summary adjudicatory proceedings under FEMA, cross-examination is not an absolute right and may be refused where the request is blanket, unsupported by specific reasons, directed at unidentified witnesses, or made without showing prejudice. The refusal was upheld because the case rested mainly on documentary material and the request appeared premature. The refusal to supply additional documents was also upheld because the relevant documents had already been furnished with the show cause notice, the further material sought was not shown to be relevant or necessary for rebuttal, and no prejudice was demonstrated. The impugned order was therefore sustained. Case-Laws FEMA Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781636