https://www.taxtmi.com/caselaws?id=457659 A penalty for contravention under FERA cannot safely rest on a retracted confessional statement unless the authority first satisfies itself that the statement was voluntary, free from threat or coercion, and supported by adequate corroboration. Where the record does not show proper scrutiny of voluntariness or due consideration of the retraction, reliance on the inculpatory portion is unsafe. On the facts noted, the adjudicating authority failed to demonstrate these safeguards and there was no independent material sufficient to sustain the alleged contravention; the impugned order was therefore liable to be set aside. en-us Mon, 19 Sep 2005 00:00:00 +0530 Wed, 25 Sep 2024 14:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457659 A penalty for contravention under FERA cannot safely rest on a retracted confessional statement unless the authority first satisfies itself that the statement was voluntary, free from threat or coercion, and supported by adequate corroboration. Where the record does not show proper scrutiny of voluntariness or due consideration of the retraction, reliance on the inculpatory portion is unsafe. On the facts noted, the adjudicating authority failed to demonstrate these safeguards and there was no independent material sufficient to sustain the alleged contravention; the impugned order was therefore liable to be set aside. Case-Laws FEMA Mon, 19 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457659