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1990 (8) TMI 260 - CEGAT, CALCUTTAExtract: .......reme Court had held that the statement given to a Customs Officer is not hit by Section 25 of the Evidence Act, and they are admissible. In such circumstances, the imposition of penalty on the appellant under Section 112 is in accordance with law, and the same is maintained. 20. In the result, the appeal is partly allowed in the terms stated above.
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