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2010 (5) TMI 476 - CESTAT, NEW DELHIConfiscation and penalty – smuggling - respondent had no evidence of ownership of the goods - self-contained code which speaks for itself to be considered as relevant in a proceeding - Relevancy of such evidence has been considered in various decisions of the Apex Court holding that such a useful evidence recorded by customs officer is admissible - no evidence to refute the allegation calls for setting aside of the first order and to restore the order in original - ordered accordingly
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