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2004 (9) TMI 453 - AT - CustomsExtract: ........ Counsel. The decision in the case of Ratan Lal Daga was pronounced by a Single Member which is not binding on the Division Bench. We, therefore, hold that Revenue has not succeeded in discharging its burden of proof that the ball bearings in question were smuggled into the country. We, therefore, set aside the impugned Order and allow the appeal.
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