2000 (2) TMI 314

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..... Respondent. [Order]. Today, when the hearing in these appeals was resumed, Shri M.I. Sethana, Sr. Counsel appearing for the Revenue sought permission to produce two affidavits; one filed by Shri Costao Fernandes and the other filed by the Officer presently working as Asstt. Commissioner, Customs, Goa with the prayer that these affidavits be taken on record. He placed on record a number .....

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..... wo days. During the arguments, Shri Pochkhanwala had also submitted that the entire case of smuggling was cooked up by Shri Fernandes. The second affidavit sought to be filed by the Asst. Commissioner seeks to place on record certain extracts from the department's file maintained by Shri Naik who at the relevant time was Supdated Customs Preventive and was referred to in the statement by Shri Fern .....

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..... opportunity should try orally to rebut the oral argument. In such a situation, there is no necessity to file any affidavit to rebut any oral argument made in the course of arguments by one side. Where, as we observed above, such affidavits are not required by the Tribunal for assistance, the permission to file such affidavits may lead to enlarging of the scope of the proceedings which would result .....

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