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The AT upholds the finding of contravention of Section 9(1)(b) and 9(1)(d) of the Act of 1973 against the appellant, holding his confessional statement-recorded after issuance of summons and not during custody-admissible and made voluntarily; co-noticee statements and documentary material corroborated involvement in hawala-style transactions. The AT declines to follow the High Court's acquittal rationale, applying the Apex Court principle that a voluntary confession in civil proceedings requires no further corroboration. The AT reduces the imposed penalty from Rs. 20,00,000 to Rs. 5,00,000 in view of mitigating circumstances (including age and pre-deposit), affirms confiscation of Rs. 21,80,000, and disposes of the appeal accordingly.
The AT upholds the finding of contravention of Section 9(1)(b) and 9(1)(d) of the Act of 1973 against the appellant, holding his confessional statement-recorded after issuance of summons and not during custody-admissible and made voluntarily; co-noticee statements and documentary material corroborated involvement in hawala-style transactions. The AT declines to follow the High Court's acquittal rationale, applying the Apex Court principle that a voluntary confession in civil proceedings requires no further corroboration. The AT reduces the imposed penalty from Rs. 20,00,000 to Rs. 5,00,000 in view of mitigating circumstances (including age and pre-deposit), affirms confiscation of Rs. 21,80,000, and disposes of the appeal accordingly.
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