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2013 (3) TMI 93 - HC - FEMAViolation of sections 3(a), 3(d) & 4 of FEMA - assessee contested against on no proper opportunity given, thus violation of principles of natural justice - Held that:- As clear from para 15 of the impugned order that notice was served vide letter dated 4.4.2008, under mahazar dated 3.4.2008 in terms of Rule 9(c) of FEMA (Adjudication Proceedings and Appeal) Rules 2009. But none appeared on the date of hearing. However, by letter dated 7.4.2008 the petitioner herein filed a reply memorandum dated 11.7.2007 giving the details of the stand taken in opposition to the adjudication. Thereafter also several opportunities were given to which the petitioner as well as his counsel did not respond and participate in the proceedings. Therefore, the authority had no other option except to pass final order. Hence, the plea of no opportunity given and there is a violation of principles of natural justice has to be rejected and is accordingly rejected.
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