High Court Clarifies Burden of Proof: Exporters Must Prove Compliance with FEMA Section 18(2) on Export Incentives.

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....Contravention of provisions of Section 18(2) - Failure to secure export value - Tribunal was not right in law in saying that the burden with respect to proof of surrendering the export incentive shifted to the Directorate of Enforcement on account of their not producing any documents with respect to the extent of the export incentive availed of by the exporters. - HC....