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1999 (9) TMI 98 - HIGH COURT OF KARNATAKA AT BANGALOREExtract: ....... Act against the appellant is on a technical ground that presumption under Sec. 123 of the Customs Act was not applicable. But the Criminal Court has not considered the applicability of Sec. 106 and 114 of the Evidence Act vis-a-vis applicant. 23.In the light of the above, the reference is answered against the assessee and in favour of the revenue.
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