https://www.taxtmi.com/caselaws?id=247857 Denial of cross-examination of enforcement officers, where recorded statements were specifically challenged as having been obtained under threat, coercion and torture, was held to cause serious prejudice and vitiate the adjudication because the voluntariness and reliability of those statements could not be fairly tested. The commentary also states that retracted confessional statements under FERA can sustain adverse action only if shown to be voluntary and corroborated by reliable independent material; untranslated loose sheets in Gurmukhi, without translation or credible corroboration, were insufficient to establish contravention. On that reasoning, the adjudication and appellate orders were set aside, with consequential refund of amounts recovered or deposited in accordance with law. en-us Thu, 24 Apr 2014 00:00:00 +0530 Sun, 25 May 2014 12:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247857 Denial of cross-examination of enforcement officers, where recorded statements were specifically challenged as having been obtained under threat, coercion and torture, was held to cause serious prejudice and vitiate the adjudication because the voluntariness and reliability of those statements could not be fairly tested. The commentary also states that retracted confessional statements under FERA can sustain adverse action only if shown to be voluntary and corroborated by reliable independent material; untranslated loose sheets in Gurmukhi, without translation or credible corroboration, were insufficient to establish contravention. On that reasoning, the adjudication and appellate orders were set aside, with consequential refund of amounts recovered or deposited in accordance with law. Case-Laws FEMA Thu, 24 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247857