Customs Act Case: Statements Not Sole Evidence; Multiple Direct Proofs Justify Duty Liability, Petition Dismissed.

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....Relevancy of statements u/s 138B of Customs Act - Section 138B per se does not provide for any cross examination, as the provision deals with relevancy of statements in the facts and circumstances of the case. - On a perusal of the impugned order-in-original which runs into 118 pages and on a holistic reading of the order, it cannot be said that the order is passed only on the statements of three witnesses of which cross-examination has not been granted, but there were various other direct evidences against the petitioner, for the duty liability to be fastened on the petitioner. - Petition dismissed - HC....