https://www.taxtmi.com/caselaws?id=457497 A retracted confessional statement can support liability when it is corroborated by a co-noticee's statement, diary entries, and other circumstantial evidence, and the burden of showing coercion or duress in recording the statement remains on the person making that allegation. On that basis, contravention of the foreign exchange restrictions was proved. Refusal to allow cross-examination did not vitiate the adjudication where the surrounding evidence sufficiently supported the finding and no absolute right to such examination arose on the facts. The penalty was then moderated because it was considered excessive in the circumstances. en-us Wed, 09 Jul 2008 00:00:00 +0530 Fri, 20 Sep 2024 20:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457497 A retracted confessional statement can support liability when it is corroborated by a co-noticee's statement, diary entries, and other circumstantial evidence, and the burden of showing coercion or duress in recording the statement remains on the person making that allegation. On that basis, contravention of the foreign exchange restrictions was proved. Refusal to allow cross-examination did not vitiate the adjudication where the surrounding evidence sufficiently supported the finding and no absolute right to such examination arose on the facts. The penalty was then moderated because it was considered excessive in the circumstances. Case-Laws FEMA Wed, 09 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457497