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2007 (4) TMI 682 - GUJARAT HIGH COURTExtract: ....... only one line statement of Shri Shashi Bhusan, that too retracted from the statement recorded under Section 108 of the Customs Act, 1962. No other material is shown to us to connect the respondent with the offence for penalty under Section 112 of the Customs Act. No case is made out for interference. The appeal stands dismissed at admission stage.
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