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2006 (3) TMI 174 - BOMBAY HIGH COURT
Extract:
.......erial/evidence to establish that the seized goods were smuggled goods which they miserably failed to do. As to whether the party upon whom the burden lies to prove a fact, has discharged the burden or not is always a question of fact. 7.The impugned order does not give rise to any substantial question of law. 8.Custom Appeal is dismissed in limine.