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2001 (12) TMI 574 - CEGAT, KOLKATAExtract: .......e evidence so as to reflect upon the fact that the goods were meant for illegal exportation to Nepal. It is also on record that the truck in question was intercepted at a distance which is about 5 kilometres away from the border road. Therefore, by extending the benefit of doubt to the appellant, I set aside the impugned order and allow the appeal.
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