https://www.taxtmi.com/caselaws?id=786699 In FEMA adjudication, material gathered during Customs Act proceedings may be relied on where it concerns the same transactions and is corroborated by independent evidence such as seized records, digital data and reports; belated retractions do not automatically displace that evidentiary value. The text also notes that the applicable standard in such adjudication is preponderance of probabilities. Penalty cannot be sustained against namesake or paper partners unless the record shows control over the firm's business or participation in the offending conduct; where that attribution is absent, the penalty is unsustainable. en-us Wed, 24 Dec 2025 00:00:00 +0530 Wed, 18 Feb 2026 08:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786699 In FEMA adjudication, material gathered during Customs Act proceedings may be relied on where it concerns the same transactions and is corroborated by independent evidence such as seized records, digital data and reports; belated retractions do not automatically displace that evidentiary value. The text also notes that the applicable standard in such adjudication is preponderance of probabilities. Penalty cannot be sustained against namesake or paper partners unless the record shows control over the firm's business or participation in the offending conduct; where that attribution is absent, the penalty is unsustainable. Case-Laws FEMA Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786699