https://www.taxtmi.com/caselaws?id=457548 Statements recorded by the Enforcement Directorate under section 40 of the Foreign Exchange Regulation Act, 1973 were examined under the confession rules in sections 24 to 30 of the Indian Evidence Act, 1872. The Tribunal treated Enforcement Directorate officers as distinct from police officers for the purposes of sections 25 and 26, and held that such statements are not inadmissible merely because they were not recorded under section 164 of the Code of Criminal Procedure, 1973. On the facts found, the statement was treated as voluntary, and reliance on the connected material was accepted without requiring independent corroboration as a bar. The adjudication order was found free from legal infirmity, and the penalty was sustained. en-us Wed, 02 Jan 2008 00:00:00 +0530 Mon, 23 Sep 2024 14:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457548 Statements recorded by the Enforcement Directorate under section 40 of the Foreign Exchange Regulation Act, 1973 were examined under the confession rules in sections 24 to 30 of the Indian Evidence Act, 1872. The Tribunal treated Enforcement Directorate officers as distinct from police officers for the purposes of sections 25 and 26, and held that such statements are not inadmissible merely because they were not recorded under section 164 of the Code of Criminal Procedure, 1973. On the facts found, the statement was treated as voluntary, and reliance on the connected material was accepted without requiring independent corroboration as a bar. The adjudication order was found free from legal infirmity, and the penalty was sustained. Case-Laws FEMA Wed, 02 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457548