https://www.taxtmi.com/caselaws?id=457652 Denial of cross-examination did not vitiate the adjudication where summons had been issued, the witnesses were unavailable, and the material relied on had been furnished with original documents shown at hearing. The tribunal held that the appellant's statement remained voluntary because no inducement, threat, coercion, or duress was shown, and the statement was corroborated by seized documents recovered from different premises, including signed papers and matching amounts. On that evidentiary basis, contravention of sections 9(1)(b) and 9(1)(d) of the Foreign Exchange Regulation Act, 1973 was upheld, and the adjudication order and penalty were sustained. en-us Thu, 10 Nov 2005 00:00:00 +0530 Wed, 25 Sep 2024 11:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457652 Denial of cross-examination did not vitiate the adjudication where summons had been issued, the witnesses were unavailable, and the material relied on had been furnished with original documents shown at hearing. The tribunal held that the appellant's statement remained voluntary because no inducement, threat, coercion, or duress was shown, and the statement was corroborated by seized documents recovered from different premises, including signed papers and matching amounts. On that evidentiary basis, contravention of sections 9(1)(b) and 9(1)(d) of the Foreign Exchange Regulation Act, 1973 was upheld, and the adjudication order and penalty were sustained. Case-Laws FEMA Thu, 10 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457652