https://www.taxtmi.com/caselaws?id=467100 Pre-deposit waiver under FEMA was refused because the appellants neither pleaded nor proved undue financial hardship, while seized handwritten documents supported a prima facie case. The statutory presumption relating to seized documents applied to the handwriting and contents of the sheets unless rebutted. Denial of cross-examination of the handwriting expert did not invalidate the proceedings because no specific prejudice was established. Balancing undue hardship against safeguarding recovery of the penalty, the Tribunal directed a conditional partial pre-deposit of 50% within 60 days rather than granting full waiver. en-us Thu, 19 Dec 2024 00:00:00 +0530 Fri, 06 Mar 2026 20:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467100 Pre-deposit waiver under FEMA was refused because the appellants neither pleaded nor proved undue financial hardship, while seized handwritten documents supported a prima facie case. The statutory presumption relating to seized documents applied to the handwriting and contents of the sheets unless rebutted. Denial of cross-examination of the handwriting expert did not invalidate the proceedings because no specific prejudice was established. Balancing undue hardship against safeguarding recovery of the penalty, the Tribunal directed a conditional partial pre-deposit of 50% within 60 days rather than granting full waiver. Case-Laws FEMA Thu, 19 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467100