https://www.taxtmi.com/caselaws?id=470848 A show cause notice commencing adjudication under foreign-exchange law cannot ordinarily be quashed merely because the noticee asserts non-directorship or non-involvement during the relevant period. Where the notice is based on prima facie material and contains no final finding, the noticee must raise and establish that factual defence before the Adjudicating Authority. The authority must consider the defence before issuing a final order, making a pre-adjudication challenge premature. en-us Fri, 16 Oct 2015 00:00:00 +0530 Tue, 11 Aug 2026 15:15:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470848 A show cause notice commencing adjudication under foreign-exchange law cannot ordinarily be quashed merely because the noticee asserts non-directorship or non-involvement during the relevant period. Where the notice is based on prima facie material and contains no final finding, the noticee must raise and establish that factual defence before the Adjudicating Authority. The authority must consider the defence before issuing a final order, making a pre-adjudication challenge premature. Case-Laws FEMA Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470848