https://www.taxtmi.com/caselaws?id=782688 Retracted inculpatory statements may still be relied upon in FEMA adjudication when they are substantially corroborated by independent evidence, and seized documents and electronic records can be admitted without strict application of the Evidence Act. Denial of cross-examination does not vitiate the proceedings where the person concerned was given adequate opportunity to explain the material and no prejudice is shown. FEMA proceedings are independent of customs action and are not defeated by the absence of customs proceedings. Penalty under FEMA is civil in nature and does not require proof of mens rea, though the penalty may be reduced and seized cash may be directed to be released on the facts. en-us Thu, 27 Nov 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782688 Retracted inculpatory statements may still be relied upon in FEMA adjudication when they are substantially corroborated by independent evidence, and seized documents and electronic records can be admitted without strict application of the Evidence Act. Denial of cross-examination does not vitiate the proceedings where the person concerned was given adequate opportunity to explain the material and no prejudice is shown. FEMA proceedings are independent of customs action and are not defeated by the absence of customs proceedings. Penalty under FEMA is civil in nature and does not require proof of mens rea, though the penalty may be reduced and seized cash may be directed to be released on the facts. Case-Laws FEMA Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782688