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drew up the statement in his own handwriting left the office abruptly but left the office abruptly, leaving the statement unsigned. 5. Assuming that

appellant, statement of 26 persons have never been recorded and the statement of Mr. Mohd. Illiyas Peerzada recorded by the DRI is remained unsigned ... Peerzada recorded by the DRI is unsigned by any of DRI officer. Therefore, the statement cannot be relied upon. We further observed that

witnesses and the whole case of the department is based upon the unsigned store register. 4. We have considered the appellants contentions. It is seen ... company Shri R. Dutta both in their inculpatory statements admitted the fact of having cleared the aforesaid quantity of branded oil seals without payment

goods. Accordingly, the impugned proceedings were initiated and after recording the various statements and on the basis of photo copies of invoices supplied ... third-party i.e. letter dt. 3.3.2008 and zerox copies of two unsigned invoices, zerox copy of two more invoices, pertaining to the evidencing price

been admitted by Dr. Y.C. Mahajan, Hospital Administrator in his confessional statement recorded on 13/12/1999. Therefore, it is clear that the appellant ... furnished details of the OPD patients treated freely, we have perused an unsigned copy of the said letter. The said letter also gives certain details

clearly brought out clandestine removal and submits that seizure mahazar, detention mahazar, statement recorded from the partner of the appellant company, the sales invoices ... well as shortage of goods in the factory premises. He submits that unsigned copy of RG.1 Register produced by the learned advocate cannot

Mulraj D. Gala vs Commissioner Of Customs (Export) on 12 November, 2014 IN THE CUSTOMS