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of CESTAT allowed the appeal, setting aside penalties imposed under sections 114(iii) and 114AA of the Customs Act. The tribunal found that statements recorded under section 108 could not be considered as evidence without following proper procedural requirements, specifically the need to examine witnesses and determine admissibility before accepting statements. The commissioner's findings regarding fraudulent diversion of goods and claiming undue drawback benefits were consequently invalidated, resulting in the complete reversal of the original penalty order.
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