https://www.taxtmi.com/caselaws?id=793725 Show cause notices issued under the repealed Foreign Exchange Regulation Act were held without jurisdiction because the officer was not specifically empowered by the Central Government under Section 50. A general or deemed appointment under the Foreign Exchange Management Act could not replace the specific authority required to initiate proceedings under the repealed enactment. The Court followed its prior Division Bench view on the same officer, and, no distinguishing circumstance or stay having been shown, quashed the notices and set aside the proceedings. en-us Wed, 17 Jun 2026 00:00:00 +0530 Tue, 23 Jun 2026 08:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793725 Show cause notices issued under the repealed Foreign Exchange Regulation Act were held without jurisdiction because the officer was not specifically empowered by the Central Government under Section 50. A general or deemed appointment under the Foreign Exchange Management Act could not replace the specific authority required to initiate proceedings under the repealed enactment. The Court followed its prior Division Bench view on the same officer, and, no distinguishing circumstance or stay having been shown, quashed the notices and set aside the proceedings. Case-Laws FEMA Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793725