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1999 (5) TMI 516 - CEGAT, CALCUTTAExtract: .......er annum and they were not even the declarants under the Central Excise Department. In the circumstances, I hold that the Department has not been able to place any evidence on record to show that the goods were smuggled ones, so as to justify their confiscation under the Customs Act. Accordingly, I set aside the impugned order and allow the appeal.
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