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2016 (6) TMI 1183 - HC - CustomsDetention order - Smuggling of gold - Held that: - at the time of recording of the statement under Section 108 of the Customs Act and at the stage when a show cause notice was issued to the detenue, copies of these CDs were provided to him and simply because the detenue was aware of what was the material which was contained in the CDs cannot be accepted. In the case of Pawanammal v. State of Tamil Nadu & Ors., reported at [1999 (1) TMI 538 - SUPREME COURT], the Supreme Court explained the distinction between the document, which has been relied upon by a detaining authoring on the grounds of detention in comparison to a document, which may find a mere reference in the grounds of detention. Merely because the CDs provided to the detenue along with the show cause notice or he was shown the CCTV footage at the time of recording of the statement under Section 108 of the Customs Act, in our view cannot take the place of providing the mechanism for viewing the CDs in view of the settled law of the land - Petition allowed.
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