https://www.taxtmi.com/caselaws?id=457683 A retracted custodial confession remains evidentially usable unless the maker shows inducement, threat, coercion, promise, or other improper means; mere custody does not by itself make the statement inadmissible. The burden lies on the person retracting the confession to establish such vitiating circumstances, and absent that material the inculpatory statement may be relied on. In foreign exchange contravention matters, penalty should also be proportionate to the offender's actual role and financial position. Where the person acted only as a carrier rather than the principal offender, a penalty comparable to that imposed on the principal may be excessive and may be reduced accordingly. en-us Tue, 31 Aug 2004 00:00:00 +0530 Wed, 25 Sep 2024 18:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457683 A retracted custodial confession remains evidentially usable unless the maker shows inducement, threat, coercion, promise, or other improper means; mere custody does not by itself make the statement inadmissible. The burden lies on the person retracting the confession to establish such vitiating circumstances, and absent that material the inculpatory statement may be relied on. In foreign exchange contravention matters, penalty should also be proportionate to the offender's actual role and financial position. Where the person acted only as a carrier rather than the principal offender, a penalty comparable to that imposed on the principal may be excessive and may be reduced accordingly. Case-Laws FEMA Tue, 31 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457683