1980 (10) TMI 44

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....erred to this court for its opinion: " (1) Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the statement of Shri Sushil Kumar recorded by the customs party on February 10, 1971, is a reliable piece of evidence ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the addition under section 69A of t....