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2012 (8) TMI 1141 - HC - CustomsExtract: .......to cross-examine such witnesses, the Tribunal was justified in holding that such statements could not be placed reliance upon. 15. In the light of the aforesaid discussion, the questions are answered in the affirmative, that is, in favour of the respondents and against the Department. The appeal is, accordingly, dismissed with no order as to costs.
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