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2004 (8) TMI 781

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....rchased and sold within 3-4 months equivalent to Rs. 27 lakhs without any general or special permission from RBI in contravention of provisions of section 8(1) of FERA, 1973. The appellant has deposited Rs. 15,000 in accordance with order dated 21-5-2004 as pre-deposit and Dr. Shamsuddin, DLA confirms the same. 2. The admitted facts as discussed in the impugned order are that foreign exchange amounting to US $ 568, Can. $ 600, Pound 1627, DM 550, S. Rls. 101 and Dhs. 470 is recovered and seized from the possession of the appellant whereupon he made a confession that he was carrying this foreign exchange and had also been selling and purchasing during the past 3-4 months foreign exchange amounting to Rs. 27 lakhs within 3-4 months on the in....

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....n appellant. 5. On the question of burden of proof of inducement, threat or promise which can vitiate the confessional statement, the Supreme Court has observed in K.T.M.S. Mohd. v. UOI [1992] 3 SCC 178 as under:- "We think it is not necessary to recapitulate and recite all the decisions on this legal aspect. But suffice to say that the core of all the decisions of this Court is to the effect that the voluntary nature of any statement made either before the Customs authorities or the officers of Enforcement under the relevant provisions of the respective 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 mu....