https://www.taxtmi.com/highlights?id=105190 Non-confirmation of seizure under FEMA requires due effect where the competent authority, after hearing both sides, finds that recorded material does not establish the statutory "reason to believe" required for suspected contravention. The protective seizure mechanism and substantive adjudication serve distinct functions, but an adjudicating authority cannot effectively overturn a non-confirmation order while the statutory appeal against it remains pending. Section 37A(4) applies only to confirmed seizures and does not preserve a seizure that has been set aside. FEMA adjudication must provide disclosure of relied-upon material, an effective opportunity to respond, and conclusions confined to the notified allegations. Writ review may be available for demonstrable jurisdictional defects, procedural unfairness, or prejudgment. en-us Mon, 19 Oct 2026 18:52:25 +0530 Mon, 19 Oct 2026 18:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105190 Non-confirmation of seizure under FEMA requires due effect where the competent authority, after hearing both sides, finds that recorded material does not establish the statutory "reason to believe" required for suspected contravention. The protective seizure mechanism and substantive adjudication serve distinct functions, but an adjudicating authority cannot effectively overturn a non-confirmation order while the statutory appeal against it remains pending. Section 37A(4) applies only to confirmed seizures and does not preserve a seizure that has been set aside. FEMA adjudication must provide disclosure of relied-upon material, an effective opportunity to respond, and conclusions confined to the notified allegations. Writ review may be available for demonstrable jurisdictional defects, procedural unfairness, or prejudgment. Highlights FEMA Mon, 19 Oct 2026 18:52:25 +0530 https://www.taxtmi.com/highlights?id=105190