https://www.taxtmi.com/caselaws?id=457557 A retracted confessional statement may still be relied upon in adjudication if it was voluntary and is corroborated by surrounding documents and circumstances; here, the appellant's handwritten seized records and related material supported the statement. Refusal to supply English versions of seized documents did not violate natural justice where the documents were authored by the appellant, and denial of cross-examination was not fatal absent demonstrated prejudice, as reasonable opportunity in quasi-judicial proceedings is fact-sensitive. On the evidence, the findings of contravention, confiscation and penalties were sustained because the appellant failed to substantiate the explanation for the seized currency. en-us Fri, 30 Nov 2007 00:00:00 +0530 Mon, 23 Sep 2024 17:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457557 A retracted confessional statement may still be relied upon in adjudication if it was voluntary and is corroborated by surrounding documents and circumstances; here, the appellant's handwritten seized records and related material supported the statement. Refusal to supply English versions of seized documents did not violate natural justice where the documents were authored by the appellant, and denial of cross-examination was not fatal absent demonstrated prejudice, as reasonable opportunity in quasi-judicial proceedings is fact-sensitive. On the evidence, the findings of contravention, confiscation and penalties were sustained because the appellant failed to substantiate the explanation for the seized currency. Case-Laws FEMA Fri, 30 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457557