https://www.taxtmi.com/caselaws?id=754896 A retracted statement remained admissible because it was voluntarily recorded in the appellant's handwriting, in a language he knew, and was independently corroborated by seized documents and surrounding circumstances. Denial of cross-examination did not vitiate the adjudication where the relied-upon material had been disclosed, the appellant had an opportunity to rebut it, and no prejudice was shown. On the merits, the Tribunal sustained only the FERA contraventions supported by admissions and documents, reduced the under-invoicing and penalty consequences, rejected the abetment charge for want of evidence of assistance, and set aside the later import-based allegations in the second appeal. en-us Wed, 12 Jun 2024 00:00:00 +0530 Tue, 02 Jul 2024 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754896 A retracted statement remained admissible because it was voluntarily recorded in the appellant's handwriting, in a language he knew, and was independently corroborated by seized documents and surrounding circumstances. Denial of cross-examination did not vitiate the adjudication where the relied-upon material had been disclosed, the appellant had an opportunity to rebut it, and no prejudice was shown. On the merits, the Tribunal sustained only the FERA contraventions supported by admissions and documents, reduced the under-invoicing and penalty consequences, rejected the abetment charge for want of evidence of assistance, and set aside the later import-based allegations in the second appeal. Case-Laws FEMA Wed, 12 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754896