https://www.taxtmi.com/caselaws?id=459851 A retracted confessional statement was held unsafe to rely on where it was promptly withdrawn after custody and the surrounding circumstances did not establish voluntariness free from inducement, threat or coercion. The tribunal further held that the alleged contraventions were not proved to the required standard because the material was not independently corroborated, the retracted statement could not by itself sustain liability, and denial of cross-examination weakened the evidentiary foundation. On that basis, the penalty order was not sustainable and was set aside. en-us Tue, 25 Mar 2014 00:00:00 +0530 Tue, 31 Dec 2024 23:47:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459851 A retracted confessional statement was held unsafe to rely on where it was promptly withdrawn after custody and the surrounding circumstances did not establish voluntariness free from inducement, threat or coercion. The tribunal further held that the alleged contraventions were not proved to the required standard because the material was not independently corroborated, the retracted statement could not by itself sustain liability, and denial of cross-examination weakened the evidentiary foundation. On that basis, the penalty order was not sustainable and was set aside. Case-Laws FEMA Tue, 25 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459851