TaxTMI 
TaxTMI 
2005 (12) TMI 615
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....e provisions of section 9(1)(b) and 9(1)(d) FER Act and also confiscating the recovered amount of Indian currency of Rs. 1,51,000 under the provisions of section 63, Foreign Exchange Regulation Act, 1973. The reasons as stated for passing this Adjudication Order are that the appellant had been engaged in receiving and making payment by order or on behalf of a person named Ghanshyam resident of Dubai. This is an old appeal of 1993 where application for dispensation of pre-deposit is not decided as yet but remained pending. This long lapse of more than 10 years entitles the appellant to dispensation of pre-deposit of the penalty. Hence, an order is passed accordingly and this appeal is taken up for final disposal on merits. 3. Two Show Cau....
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....ng with 8 guineas of 20 carat gold. The appellant made admissional statement before Enforcement Directorate. Also, certain other persons, namely Ashok Kumar Gupta and N.K. Goswami, made statement of having received amount from the appellant on order and on behalf of their respective relations living in Dubai. 5. Learned Counsel Shri Vijay Singh Poonia contended that confessional statement of co-accused, including of Jamaluddin, cannot be treated as an evidence under section 30 of the Indian Evidence Act, 1872, and certainly not the confession made before or in the custody of police. Similarly, the arguments are advanced that statement of other two persons of having received some amount is of little value because such persons can also be ....
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....spective Acts is a sine qua non to act on it for any purpose and if the statement appears to have been obtained by any inducement, threat, coercion or by any improper means that statement must be rejected brevi manu. At the same time, it cannot be recorded as involuntary or unlawfully obtained. It is only for the maker of the statement who alleges inducement, threat, promise, etc. to establish that such improper means has been adopted. However, even if the maker of the statement fails to establish his allegations of inducement, threat etc. against the officer who recordedthe statement, the authority while acting on the inculpatory statement of the maker is not completely relieved of his obligations in at least subjectively applying its mind....
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....ther it was not obtained by threat, duress or promise. If the court is satisfied from the evidence that it was voluntary, then it is required to examine whether the statement is true. If the court on examination of the evidence finds that the retracted confession is true, that part of the inculpatory portion could be relied upon to base the conviction. However, prudence and practice require that court would seek assurance getting corroboration from other evidence adduced by the prosecution." (p. 742) 8. As the confessional statement is corroborated from the documents recovered from appellant so its truthfulness cannot be doubted rather fortified by way of corroboration. Also, in absence of proof of alleged torture, duress and threat, the....