https://www.taxtmi.com/caselaws?id=794358 Penalty under FEMA concerning export realisation, import documentation and export advances was set aside because additional documents and later bank communications had not been examined by the adjudicating authority. The Tribunal treated the later material as relevant to the disputed factual matrix and found that a fresh decision was required after considering that material and the parties' submissions. The matter was remanded for de novo adjudication with an opportunity of hearing to both sides. en-us Thu, 02 Jul 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794358 Penalty under FEMA concerning export realisation, import documentation and export advances was set aside because additional documents and later bank communications had not been examined by the adjudicating authority. The Tribunal treated the later material as relevant to the disputed factual matrix and found that a fresh decision was required after considering that material and the parties' submissions. The matter was remanded for de novo adjudication with an opportunity of hearing to both sides. Case-Laws FEMA Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794358