https://www.taxtmi.com/caselaws?id=158552 Receipt of money on behalf of a person resident outside India through an unauthorised channel was found to amount to contravention of Section 9(1)(b) of the Foreign Exchange Regulation Act, 1973 where the appellant's later retraction of his statement was delayed, unsupported by evidence, and not shown to have been obtained by threat or coercion. The burden to prove involuntariness remained on the appellant and was not discharged. The statement was corroborated by seized documents, cash recovery, and surrounding circumstances, and the tribunal noted that a retracted confession may be relied on when voluntary, true, and supported by corroboration. The penalty was upheld and the appeal failed. en-us Fri, 01 Oct 2010 00:00:00 +0530 Thu, 31 Oct 2013 11:02:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158552 Receipt of money on behalf of a person resident outside India through an unauthorised channel was found to amount to contravention of Section 9(1)(b) of the Foreign Exchange Regulation Act, 1973 where the appellant's later retraction of his statement was delayed, unsupported by evidence, and not shown to have been obtained by threat or coercion. The burden to prove involuntariness remained on the appellant and was not discharged. The statement was corroborated by seized documents, cash recovery, and surrounding circumstances, and the tribunal noted that a retracted confession may be relied on when voluntary, true, and supported by corroboration. The penalty was upheld and the appeal failed. Case-Laws FEMA Fri, 01 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158552