2007 (11) TMI 678

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....Shri A.S. Rao with H.V. Mehta, for the Respondent. JUDGMENT [Judgment per : F.I. Rebello, J.]. - The appellant had preferred an appeal being Appeal No. 160 of 1996 before the Appellate Tribunal for Foreign Exchange. That appeal was dismissed by an order dated 16th July, 2007. The appellant has preferred the present appeal against the said order. 2. By an order dated 19th March, 1006 ....

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....t it would be a case whether Section 48 of FERA would be applicable. It was further set out that the retracted confessional statement which was retracted on the first available opportunity was relied upon. The said statement was not corroborated in material particulars. Hence, the impugned order was liable to be set aside. It was further submitted that there was no evidence to prove that the forei....

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....n House VI Branch and American E. Bank, Central Branch, Hongkong maintained by foreign nationals and he failed to import any rough diamonds for which purpose the same was acquired. It was also noted that though the confessional statements were retracted, the retraction would not bar the confessional statements which was considered. The tribunal held that there was no material produced to show that....

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....the appellant had not been able to discharge to burden. 6. For the aforesaid reasons, the tribunal held that there was no material in the appeal and accordingly dismissed the same. 7. We have considered the contentions. We are in agreement with the learned tribunal that the mere bald statement that the confessional statements were recorded under coercion and duress by itself is not....