IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION F.E.R.A.APPEAL NO.59 OF 2008 WITH CIVIL APPLICATION NO.4404 OF 2008 IN F.E.R.A.APPEAL NO.59 OF 2008 ... Dharamchand Lakhara ...Appellant v/s. Union of India ...Respondent ... Mr.A.S.Rao with Mr.R.Seshgopalan for the Appellant. Mr.Y.R.Mishra for the Respondent. ... CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 29TH SEPTEMBER, 2008 P.C.: The learned Counsel appearing for the Appellant submitted that the penalty has been imposed on the Appellant only on the basis of the confessional statement which was retracted. However, perusal of the record shows that the tribunal has noted that there is other material on record in the form of seizure of foreign currency from the Appellant to corroborate the confessional statement. In these circumstances, the questions raised cannot be said to be substantial questions of law. Hence, the appeal is rejected. In view of the disposal of the Appeal, CA does not survive for consideration. Disposed of as such. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)