TaxTMI 
TaxTMI 
2005 (9) TMI 706
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.... Rs. 13,00,000 to various persons in India under instructions of one Shri Hameed of Dubai a person resident outside India without the general or special exemption of RBI. 2. A SCN No. T-4/55/BZ/BAN/2000(AD-AN) dated 22-12-2000 issued to the appellant asking him to show cause why adjudication proceeding should not held against him. The following documents were relied upon in the said SCN : 1. Copy of statement dated 26-11-1998 of Shri Manoj H. Gada given before the Enforcement Officer, Mumbai. 2. Copy to statement dated 1-12-1998 of Shri Uttamkumar Fulchandji Shah given before the Enforcement Officer, Mumbai. 3. Copy of statement dated 26-11-1998 of Shri RadhakishanR. Vaishnav given before the Enforcement Office....
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....ality of the facts and circumstances of the case. It is well settled that ingredients which can constitute the contravention of section 9(1)(b) and 9(1)(d) of the Act is receipt/payment of amount by person resident in India on the instructions of a person resident outside India. In the case of A.K.L. Labhai Thambi Maraicer v. UOI CFC (Mad.) 171 at page 173 the Division Bench of Hon'ble Madras High Court observed "we must know as to who is the person on whose instructions or on whose behalf the amount was received and whether he is resident outside India". As regards the question of burden of proof of various clauses of section 9 another Bench of the said Hon'ble High Court in the case of A.S.M. Abdul Wahid v. Deputy Director, Enforcement Di....
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.... Pavunny v. Asstt. Collector (HQ), Central Excise Collectorate [1997] 3 SCC 721 stated : "There is no prohibition under the Evidence Act to rely upon a retracted confession to prove the prosecution case or to make the same basis for conviction of the accused. Practice and prudence require that the court could examine the evidence adduced by the prosecution to find out whether there were any other facts and circumstances to corroborate the retracted confession. It is not necessary that there should be corroboration from independent evidence adduced by the prosecution to corroborate each detail contained in the confessional statement. The court is required to examine whether the confession statement was voluntary; in other words whet....
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....an adopted. However, even if the maker of the statement fails to establish his allegations of inducement, threat, etc. against the officer who recorded the statement, the authority while acting on the inculpatory statement of the maker is not completely received of his obligations in at least subjectively applying its mind to the subsequent retraction to hold that the inculpatory statement was not extorted. It thus boils down that the authority or any court intending to act upon the inculpatory statement as voluntary one only. On this principle of law, this court in several decisions has ruled that even in passing a detention order on the basis of an inculpatory statement of a detenu who has violated the provisions of the FERA or the retrac....