ABDUL ZAHIR versus DIRECTOR-GENERAL
Sections 168, 171 and 180 of a bus carrying smuggled goods were denied by the FIR itself by the presence of the accused at the time of occupation of the bus, in which talk about meeting someone during the occupation of the bus. Was not done The record was not placed before the alleged deputy collector of customs, who had originally approved the unwanted order, but earlier his predecessor accused of refusing to make such a statement on the first occasion. Reliance's statement on the Department of Appeal was held, in the circumstances, unsafe
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