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Imported Fabric Misused: Director's Statements u/s 108 Upheld, Demand Sustained Against Party.

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....Clandestine removal of imported goods - Imported fabric was not utilized for the manufacture of readymade garments, which had to be exported - the statements of the Director recorded by the raiding party were in terms of Section 108 of the Customs Act, which was admissible in evidence - Demand sustained.....