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1996 (10) TMI 432 - CEGAT, NEW DELHIExtract: .......be used to connect the petitioner. rdquo 14. emsp In the present case, the co-noticee in their statements under Section 108 of the Customs Act implicated themselves and also the appellant. There is no ill-will or enmity of the appellant with co-noticee. In these circumstances, we do not find any infirmity in the impugned order. Appeal is dismissed.
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