https://www.taxtmi.com/caselaws?id=467177 The text analyses application of the statutory presumption for documents seized from a sole proprietorship by treating documents as seized from the proprietor and explains that consistent admissions and contemporaneous seizure records can corroborate seized documents for proving foreign exchange contraventions. It distinguishes admissibility from acceptability, endorses requirement for independent corroboration of confessional or third party statements, and treats hearsay affidavits as weak. It also recognises absence of cross examination as a procedural defect under natural justice but explains that omissions may not void orders where reasons, independent evidence and material findings substantively address the issues. en-us Wed, 06 Nov 2024 00:00:00 +0530 Tue, 10 Mar 2026 08:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467177 The text analyses application of the statutory presumption for documents seized from a sole proprietorship by treating documents as seized from the proprietor and explains that consistent admissions and contemporaneous seizure records can corroborate seized documents for proving foreign exchange contraventions. It distinguishes admissibility from acceptability, endorses requirement for independent corroboration of confessional or third party statements, and treats hearsay affidavits as weak. It also recognises absence of cross examination as a procedural defect under natural justice but explains that omissions may not void orders where reasons, independent evidence and material findings substantively address the issues. Case-Laws FEMA Wed, 06 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467177