https://www.taxtmi.com/caselaws?id=457664 Under FERA proceedings, contravention may be established through recovery and surrounding circumstances where the evidence forms a coherent chain. A retracted inculpatory statement can still be relied on if it is found voluntary and is corroborated by independent material, and the absence of convincing proof of coercion or duress supports its acceptance. Irregularity in search procedure does not by itself nullify the fact of recovery, and objections based on denial of cross-examination or alleged natural justice violations will not defeat the charge where the record otherwise supports proof beyond reasonable doubt. On the facts noted, the contraventions were proved and the penalty was sustained. en-us Fri, 02 Sep 2005 00:00:00 +0530 Wed, 25 Sep 2024 14:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457664 Under FERA proceedings, contravention may be established through recovery and surrounding circumstances where the evidence forms a coherent chain. A retracted inculpatory statement can still be relied on if it is found voluntary and is corroborated by independent material, and the absence of convincing proof of coercion or duress supports its acceptance. Irregularity in search procedure does not by itself nullify the fact of recovery, and objections based on denial of cross-examination or alleged natural justice violations will not defeat the charge where the record otherwise supports proof beyond reasonable doubt. On the facts noted, the contraventions were proved and the penalty was sustained. Case-Laws FEMA Fri, 02 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457664