Scope of the order u/s.132(1)(c)(iii) and of order u/s.132(3).

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....ion u/s.132(1)(c)(iii) and of an order u/s.132(3) served on a customs & central excise officer was challenged by the said officer on the ground that the person contemplated in the said section does not include the government or its officer. The propriety and desirability of such action has also been questioned on the ground that it causes embarrassment to the officers of the customs and central ex....