https://www.taxtmi.com/caselaws?id=782089 Confiscation under section 63 of the Foreign Exchange Regulation Act, 1973 is discretionary, because the word "may" does not make confiscation an automatic consequence of every violation. The authority must independently apply its mind and form a reason to believe that the amount sought to be confiscated relates to the alleged or proved breach. On the facts, the confiscation order was found to have been made mechanically without such independent consideration, so interference by the Tribunal was justified and the confiscation could not stand. en-us Thu, 16 Oct 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782089 Confiscation under section 63 of the Foreign Exchange Regulation Act, 1973 is discretionary, because the word "may" does not make confiscation an automatic consequence of every violation. The authority must independently apply its mind and form a reason to believe that the amount sought to be confiscated relates to the alleged or proved breach. On the facts, the confiscation order was found to have been made mechanically without such independent consideration, so interference by the Tribunal was justified and the confiscation could not stand. Case-Laws FEMA Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782089