IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION FERA APPEAL NO. 82 OF 2009 Ms.Barbara D Souza. ... Appellant. V/s. Union of India and others. ... Respondents. Vikram Nankani i/b. Nankani & Associates for the appellant. M.I.Sethna, senior counsel with A.M.Sethna for the respondents. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 11 th December 2009. P.C. : Heard learned counsel for the rival parties. Perused petition. 2. This appeal is directed against the order dated 15 th July, 2009 passed by the Appellate Tribunal for Foreign Exchange, New Delhi. 3. Learned counsel appearing for the appellant contends that the respondents could not prove that the money lying in the account of the present appellant were the sale proceeds of the consignment imported from abroad. He further submits that this income belongs to the appellant from her own income which is nothing but having income from salary. 4. Having heard learned counsel for the appellant and learned counsel for the respondent, firstly, no substantial question of law arises from this appeal since the questions raised in appeal revolve around appreciation of evidence based on material on record. 5. Apart from the above, from which source the monies had come to her account was within the personal knowledge of the appellant. It was expected on her part to produce material and other documents to show that the subject income was exclusively from her salary. No such material is brought on record by the appellant. The appellant cannot be allowed to rely upon the abstract doctrine of burden of proof particularly when the facts were within her own exclusive knowledge and that was a best evidence to support her defence. Failure to bring such best evidence on record leads us to draw an adverse inference that, had it been produced, it would have gone against the appellant. This circumstance also goes to support the ultimate finding recorded by the authorities below against the appellant. 5. In the above view of the matter, appeal is without any merit and liable to be dismissed in limine with no order as to costs. Order accordingly. (J.P.DEVADHAR, J.) (V.C.DAGA J.)