Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Foreign Exchange Regulation Act 1973 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Foreign Exchange Regulation Act, 1973:ss. 9(1 )(b) and 50 - Proceedings initiated against appellant for violation of provisions of s.9(1)(b) - Authorities relying upon a statement alleged to have been made by appellant before officers of Enforcement Directorate - Held: No reliance was placed on the said statement in .. the impugned memorandum - Per se, therefore, it was not open 0 to the authorities to place reliance on the said statement, while proceeding to take penal action against appellant, in furtherance of the impugned memorandum - Besides, as appellant had refuted having executed any such statement, it was imperative for Enforcement Directorate to establish through cogent evidence that appellant had made such a statement, and having failed to do so, it was not open to them to place reliance on the alleged statement, for establishing charges against appellant in impugned memorandum.ss.9(1)(b) and 50 - Proceedings initiated against appellant for violation of provisions of s.9(1)(b) - Statements of appellant and his wife recorded by officers of Enforcement Directorate - Held: The said statements are not to be referred to as corroborative pieces of evidence, but as primary G evidence to establish the guilt of appellant - In the absence of any independent corroborative evidence, the said statements of appellant and his wife recorded during the raid and while appellant was under detention, which, immediately, on release, were retracted, could not constitute the exclusive basis to determine the culpability of appellant - The entire A action taken by Enforcement Directorate against appellant in furtherance of the impugned memorandum is set aside - Evidence.Evidence:Execution of 'mahazar' in respect of recovery of money - Held: Merely because the "mahazar'' was attested by two independent witnesses would not lead credibility to the same - Such credibility would attach to the "mahazar'' only if the said two independent witnesses were produced as witnesses, C and the appellant was afforded an opportunity to cross- examine them - Such a procedure was not adopted in the instant case - Besides, the said 'Mahazar is insufficient to establish violation of s.9(1)(b) of the 1973 Act - Thus, the execution of 'mahazar' is inconsequential for the D determination of guilt of appellant |
Judge | Honble Mr. Justice Jagdish Singh Khehar |
Neutral Citation | 2014 INSC 702 |
Petitioner | A. Tajudeen |
Respondent | Union Of India |
SCR | [2014] 10 S.C.R. 864 |
Judgement Date | 2014-10-10 |
Case Number | 5773 |
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