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    <title>2005 (11) TMI 542 - APPELLATE TRIBUNAL FOR FOREIGN EXCHANGE, NEW DELHI</title>
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    <description>A retracted confession under foreign exchange proceedings may still be relied on where the maker fails to prove coercion, inducement, threat or torture, because mere retraction does not by itself make the statement involuntary. Non-compliance with a valid summons is treated as a contravention where a request to attend with counsel does not excuse appearance. The note also records that foreign currency recovered in connection with the breach may be liable to forfeiture under the forfeiture provision when it is involved in the statutory violation.</description>
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      <description>A retracted confession under foreign exchange proceedings may still be relied on where the maker fails to prove coercion, inducement, threat or torture, because mere retraction does not by itself make the statement involuntary. Non-compliance with a valid summons is treated as a contravention where a request to attend with counsel does not excuse appearance. The note also records that foreign currency recovered in connection with the breach may be liable to forfeiture under the forfeiture provision when it is involved in the statutory violation.</description>
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