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2. The appellant's statement was recorded on 3rd February, 1994 under Section 108 of the Customs Act, 1962 wherein he stated that Mohd. Yunus Yasin Shah had approached his salesman Afzal and stated that he had imported some goods and that he would personally come and collect the correspondence pursuant to the said import from the shop. He, however, denied knowledge or involvement in the goods under seizure. Statements of Shri Salim Haji Ahmed Mo-tiwala and Afzal Mehmood Mozawala, employees of M/s. Green Channel were recorded in which they had denied knowledge about seizure of the computer parts. The appellant's further statement was recorded on 28-3-1994 wherein he stated that one Yunus had come to his shop and told him that he had applied for Import-Export Code; that any correspondence in his name (Yunus's name) be delivered to him as he had earlier been using the premises as his office. That Yunus did not come subsequently to enquire about any correspondence. Summons to the appellant was served on 21-4-1994 to present himself in the office of Air Cargo Complex, Intelligence Unit during, which he is stated to have verbally confessed that he, along with four others, financed the import of 8 consignments (one of which is under seizure in the present case) through one Sahil who had floated the firm M/s. Zet Sun Inc. Impex in partnership with Yunus. This was recorded in the panchnama. The appellant was arrested and released on bail. In his subsequent statements recorded in the months of December and July, 1994 under Section 108 of the Customs Act. He continued to deny any knowledge or involvement with the goods under seizure.