TaxTMI 
TaxTMI 
1975 (9) TMI 198
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....i L.K.R. Alagappa Chettiar against the order of the learned Deputy Director of Enforcement, Madras, imposing on him a penalty of Rs. 10,000 for contravention of the provisions of Section 5(1)(aa) of the Foreign Exchange Regulation Act, 1947 ('the Act'). 2. The case for the department is as follows. On the basis of certain information, the premises of the appellant were searched but no documents o....
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....he alleged offence. He suggested that having searched the appellant's premises on the basis of information and not finding any material in support of the case, the departmental officers must have resorted to pressure in order to obtain a confessional statement from the appellant. Shri Raghunathan laid particular stress on the fact that according to the order itself the statement was obtained as a ....
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....tained details, such as the name of the remitter, which can be known to the appellant and that the statement itself was consistent with its being genuine and voluntary. Reliance was also placed on the judgment of the Madras High Court, which has already been referred to in the order of the learned Deputy Director, in Narayan v. Director of Enforcement as authority for the proposition that a person....
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....nce and caution which has sanctioned itself into a rule of law, retracted confession cannot be made solely the basis of conviction unless the same is corroborated. In the present case, there is no corroboration with regard to any aspect of the case against the appellant. It may be that the officers had no personal animus against the appellant, but nevertheless I do not consider that it would be pr....