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of <h1>Adjudication order penalties upheld by Appellate Tribunal under FER Act. Emphasis on truthful statements and corroborative evidence.</h1> <h3>ABDUL REHMAN Versus ENFORCEMENT DIRECTORATE</h3> The Appellate Tribunal for Foreign Exchange upheld the adjudication order imposing penalties and confiscation of funds under the FER Act, 1973. The appeal ... - Issues:Appeal against adjudication order under FER Act, 1973 for contravention of Sections 9(1)(b) and 9(1)(d) - Admissibility of admissional statements - Verification of non-residential status - Confiscation of recovered amount - Retraction of admissional statements - Lawful possession of recovered amount - Corroboration of retracted confession.Analysis:The appeal before the Appellate Tribunal for Foreign Exchange challenged an adjudication order imposing a penalty and confiscation of recovered funds under the FER Act, 1973 for contravention of specified sections. The appellants contested the basis of the order, primarily arguing against the admissibility of admissional statements that were retracted later. The appellant's counsel contended that the statements were made under questionable circumstances, including coercion and lack of verification of a key individual's non-residential status. However, the opposing counsel supported the impugned order.The Tribunal noted that the appellants were intercepted with a substantial amount of money, part of which was exchanged between them. Despite claims of handing over money for safekeeping, the possession of a significant sum remained unexplained. The Tribunal addressed the issue of retracted statements, citing legal precedents that allow for the consideration of such statements if found voluntary and true, even without independent corroboration. The Tribunal emphasized the need for examining the voluntariness and truthfulness of retracted confessions in determining guilt.In evaluating the situation, the Tribunal found no error in the impugned order and dismissed the appeals for lacking merit. The order imposing penalties and confiscation based on admissional statements was upheld, emphasizing the appellants' failure to provide a satisfactory explanation for the possession of the recovered funds. The Tribunal directed the appellants to deposit the respective penalties promptly, warning of enforcement action in case of non-compliance. The judgment underscored the importance of voluntary and truthful statements in legal proceedings, highlighting the significance of corroborative evidence in assessing the reliability of retracted confessions.Overall, the judgment delved into the nuances of admissibility, voluntariness, and corroboration of statements in the context of the FER Act violations, ultimately affirming the impugned order and emphasizing the legal obligations regarding the possession and explanation of recovered funds in such cases.
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