https://www.taxtmi.com/caselaws?id=783931 Natural justice objections were rejected because relied-upon seized documents forming the SCN had been supplied under acknowledgment, effective opportunities were afforded through repeated notices, and non-participation was deliberate; consequently, the adjudication was not vitiated. Confiscation of seized Indian currency was upheld as the appellants failed to satisfactorily explain the source of the cash. Separate penalties for contraventions of ss. 3(a), 3(b), 3(d) and 4 FEMA were sustained as permissible under s. 13(1)-(2) FEMA, but the cumulative penalty was reduced in the interests of justice, with any pre-deposit adjusted against the reduced liability. en-us Thu, 18 Dec 2025 00:00:00 +0530 Fri, 26 Dec 2025 07:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783931 Natural justice objections were rejected because relied-upon seized documents forming the SCN had been supplied under acknowledgment, effective opportunities were afforded through repeated notices, and non-participation was deliberate; consequently, the adjudication was not vitiated. Confiscation of seized Indian currency was upheld as the appellants failed to satisfactorily explain the source of the cash. Separate penalties for contraventions of ss. 3(a), 3(b), 3(d) and 4 FEMA were sustained as permissible under s. 13(1)-(2) FEMA, but the cumulative penalty was reduced in the interests of justice, with any pre-deposit adjusted against the reduced liability. Case-Laws FEMA Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783931