https://www.taxtmi.com/caselaws?id=78009 The court set aside the penalty imposed under the Foreign Exchange Regulation Act, 1973, on the appellant for lack of sufficient evidence establishing the violation. It criticized the appellate tribunal for not properly determining the voluntariness of statements obtained under duress and emphasized the prosecution's burden to prove voluntariness. The court directed a rehearing of the appeal within three months, highlighting the importance of procedural fairness and concrete evidence in legal proceedings. en-us Wed, 24 Feb 2010 00:00:00 +0530 Tue, 26 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78009 The court set aside the penalty imposed under the Foreign Exchange Regulation Act, 1973, on the appellant for lack of sufficient evidence establishing the violation. It criticized the appellate tribunal for not properly determining the voluntariness of statements obtained under duress and emphasized the prosecution's burden to prove voluntariness. The court directed a rehearing of the appeal within three months, highlighting the importance of procedural fairness and concrete evidence in legal proceedings. Case-Laws Customs Wed, 24 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78009