Mgn IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE SIDE CIVIL JURISDICTION FERA APPEAL NO.45 OF 2009 The Union of India through Special Director, Enforcement Directorate......Appellant Vs. Mr. Michael Fernandes ....Respondents Mr. A.S. Rao, for the Appellant CORAM : F.I. REBELLO & J.H. BHATIA, JJ. DATED : 2nd July, 2009 P.C. 1. The learned Tribunal noted that the evidence was only the retracted statements made by the respondent and the co-noticee. It has come on record that the respondent was in the custody of the appellants for three days. That statement was retracted immediately thereafter. In Vinod Solanki vs. Union of India, 2009 (233) E.L.T. 157 (s.c.) the learned Supreme Court in a similar case where the appellant therein was detained for 2 days and 2 nights in the absence of the Revenue establishing that the statements were not under coercion or duress did not accept the same. 2. Even otherwise, assuming that we proceed on the basis that the retracted statements were voluntary in the fact of the retraction the law as now settled is that there must be corroboration of that statement. In the instant case there is no corroboration of evidence. In the light of that we are not inclined to interfere with the finding recorded by the Tribunal. Consequently, appeal dismissed. (J.H. BHATIA,J.) (F.I. REBELLO,J.)