https://www.taxtmi.com/caselaws?id=757877 A retracted inculpatory statement may be relied upon in adjudication where it is voluntary, the retraction is considered, and independent documentary material corroborates it; the statements here were supported by seized records and other cogent evidence, so they were admissible. Denial of cross-examination did not vitiate the order because the relied upon documents had been supplied or inspected, the noticees had opportunities to explain the material, and no prejudice was shown. The challenge to the adjudication therefore failed, and the findings of contravention were sustained on the record. en-us Tue, 13 Aug 2024 00:00:00 +0530 Wed, 04 Sep 2024 08:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757877 A retracted inculpatory statement may be relied upon in adjudication where it is voluntary, the retraction is considered, and independent documentary material corroborates it; the statements here were supported by seized records and other cogent evidence, so they were admissible. Denial of cross-examination did not vitiate the order because the relied upon documents had been supplied or inspected, the noticees had opportunities to explain the material, and no prejudice was shown. The challenge to the adjudication therefore failed, and the findings of contravention were sustained on the record. Case-Laws FEMA Tue, 13 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757877