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2001 (2) TMI 519 - AT - CustomsExtract: .......ention of the provisions of Customs Act. Statements made by another persons inculpating the petitioners, therein, can be used as a substantive piece of evidence. 5. emsp As the question of law, now framed by the applicants, is settled by the Hon rsquo ble Supreme Court, we find no merit in the reference applications. The applications are dismissed.
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