https://www.taxtmi.com/caselaws?id=112499 A retracted confession cannot, by itself, support adverse findings unless it is substantially corroborated by independent and cogent material; here, no such corroboration existed, so the conviction could not stand. Once retraction was raised, the authority relying on the statement had to prove it was voluntary and free from threat, coercion or duress, and that burden was not discharged. The departmental revision was not barred by limitation because the revisional provision contained no statutory time-limit. As the penalty rested on the same unsubstantiated contravention finding, it was also unsustainable and illegal. en-us Mon, 04 May 2009 00:00:00 +0530 Fri, 15 Mar 2024 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112499 A retracted confession cannot, by itself, support adverse findings unless it is substantially corroborated by independent and cogent material; here, no such corroboration existed, so the conviction could not stand. Once retraction was raised, the authority relying on the statement had to prove it was voluntary and free from threat, coercion or duress, and that burden was not discharged. The departmental revision was not barred by limitation because the revisional provision contained no statutory time-limit. As the penalty rested on the same unsubstantiated contravention finding, it was also unsustainable and illegal. Case-Laws FEMA Mon, 04 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112499