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    <title>2026 (6) TMI 1016 - MADRAS HIGH COURT</title>
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    <description>Review jurisdiction cannot be used to reopen the merits of a writ order where the earlier dismissal rested on the availability of statutory remedies under FEMA. The court treated complaints about delay in issuing the show cause notice, reasonable time, the alleged pre-notification nature of the violation, FDI policy, and factual questions on exit from the company or group company status as matters for the adjudicating authority. It also noted that FEMA provides further appellate remedies, including on questions of law, which reinforced the limited scope of review. No error apparent on the face of the record was shown, and the review applications were dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=793635</link>
      <description>Review jurisdiction cannot be used to reopen the merits of a writ order where the earlier dismissal rested on the availability of statutory remedies under FEMA. The court treated complaints about delay in issuing the show cause notice, reasonable time, the alleged pre-notification nature of the violation, FDI policy, and factual questions on exit from the company or group company status as matters for the adjudicating authority. It also noted that FEMA provides further appellate remedies, including on questions of law, which reinforced the limited scope of review. No error apparent on the face of the record was shown, and the review applications were dismissed.</description>
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