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FEMA Case: Show Cause Notice Must Clearly Define Scope for Charges on Foreign Property Transactions and Repatriation Issues.

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....Offence under FEMA - Eligible charge against petitioner in SCN - repatriation of sale proceeds to person resident outside India and that acquisition and transfer of immovable property by her heirs residing outside India - It is essential for a show cause notice to indicate the precise scope of the notice and also to indicate the points on which the recipient of the show cause notice give a reply. - HC....