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Mis-declaration of Value – validity of statement - Law is settled that customs officers not being police officers evidence recorded under section 108 of Act cannot be discarded unless it is otherwise found that same suffers from disability prescribed by law – No element of disability prescribed by law present in case to discard statement recorded by Customs - Tri

Customs - Mis-declaration of Value – validity of statement - Law is settled that customs officers not being police offic .....

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