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2010 (8) TMI 807 - CESTAT KOLKATAExtract: ....... rdquo therefore it cannot be said that the goods are of Japanese origin. There is no evidence on record nor any admission made by the Appellant that the same are smuggled into India. In these circumstances I find merit in the contention of Appellant. The impugned order is set aside and Appeal is allowed. (Pronounced and dictated in the open court)
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