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2003 (10) TMI 507 - CESTAT, MUMBAIExtract: .......e can only be a presumption but not lead to a belief that they are smuggled. The goods are notified. The case law in 1992 (61) E.L.T. 676, relied by Revenue was for notified goods is not therefore applicable. 3. emsp In view of the findings, there is no case for upsetting the Commissioner of Customs (Appeals) order. Appeals are therefore dismissed.
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