https://www.taxtmi.com/caselaws?id=457656 A retracted statement may still be relied upon if the maker fails to prove inducement, threat, coercion, or other improper means; absent such proof, the statement remains voluntary and admissible. The statutory presumption governing possession of foreign exchange beyond the prescribed limit placed the burden on the person in possession to show lawful possession, and failure to rebut that presumption sustained the finding of contravention. The adjudication order, including penalty and confiscation, was upheld. en-us Wed, 26 Oct 2005 00:00:00 +0530 Wed, 25 Sep 2024 14:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457656 A retracted statement may still be relied upon if the maker fails to prove inducement, threat, coercion, or other improper means; absent such proof, the statement remains voluntary and admissible. The statutory presumption governing possession of foreign exchange beyond the prescribed limit placed the burden on the person in possession to show lawful possession, and failure to rebut that presumption sustained the finding of contravention. The adjudication order, including penalty and confiscation, was upheld. Case-Laws FEMA Wed, 26 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457656