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1995 (9) TMI 173 - AT - CustomsExtract: .......he statements, which go contrary to the evidences noticed even at the time of seizure, no which investigations have been done. 15.3 emsp Even in adjudication proceedings, when the other theory of defence based on tangible evidences seized, also looks probable, benefit of doubt is to be given. Hence I agree with my ld. brother and allow the appeals.
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