https://www.taxtmi.com/caselaws?id=801036 Seized documents recovered under a signed panchnama may be relied on without forensic verification or panch-witness examination where authenticity, forgery and recovery are not genuinely disputed. A retracted statement requires corroboration; seized transactional records and statements of connected persons can establish a foreign-exchange contravention even without recovery of foreign currency. Medical records and later loss of departmental files do not displace otherwise reliable contemporaneous evidence. Where the contravention amount is unquantified, monetary sanction must remain proportionate to the proved circumstances and health condition; liability remained sustained while the penalty was reduced. en-us Mon, 12 Oct 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801036 Seized documents recovered under a signed panchnama may be relied on without forensic verification or panch-witness examination where authenticity, forgery and recovery are not genuinely disputed. A retracted statement requires corroboration; seized transactional records and statements of connected persons can establish a foreign-exchange contravention even without recovery of foreign currency. Medical records and later loss of departmental files do not displace otherwise reliable contemporaneous evidence. Where the contravention amount is unquantified, monetary sanction must remain proportionate to the proved circumstances and health condition; liability remained sustained while the penalty was reduced. Case-Laws FEMA Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801036