Samsuddin Sheikh vs Collector Of Customs (Prev.) on 11 September, 1989
In the case of Samsuddin Sheikh vs. Collector of Customs (Prev.), reported in 1990 (47) ELT 48 (Tri.) held that statement of witness if relied, should be relied upon as a whole and not in piecemeal. In view of that, I do not find any reason to interfere the order of the Commissioner (Appeals). Accordingly, appeal filed by the Revenue is rejected.