https://www.taxtmi.com/caselaws?id=457685 A voluntary confessional statement, even if later retracted, may be relied upon in foreign exchange proceedings where the retraction is unsupported by evidence of inducement, threat, coercion, or other improper means. The tribunal also found that denial of one cross-examination request and alleged non-supply of relied upon documents did not vitiate the adjudication because no prejudice was shown and the appellant's own confession constituted independent material. On that basis, the finding of contravention was sustained, the penalty order was upheld, and the appeal failed. en-us Fri, 20 Aug 2004 00:00:00 +0530 Wed, 25 Sep 2024 18:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457685 A voluntary confessional statement, even if later retracted, may be relied upon in foreign exchange proceedings where the retraction is unsupported by evidence of inducement, threat, coercion, or other improper means. The tribunal also found that denial of one cross-examination request and alleged non-supply of relied upon documents did not vitiate the adjudication because no prejudice was shown and the appellant's own confession constituted independent material. On that basis, the finding of contravention was sustained, the penalty order was upheld, and the appeal failed. Case-Laws FEMA Fri, 20 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457685