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2003 (11) TMI 428 - AT - CustomsExtract: ....... illegally. The confiscation of the same cannot be ordered on the basis of assumption and presumption and on the basis of that, the area is a smuggling zone. In these circumstances, I am of the view that the lower authorities have applied the law correctly. There is no merit in the Revenue rsquo s appeals. Accordingly, all the appeals are rejected.
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