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2005 (6) TMI 300 - CESTAT, NEW DELHIExtract: .......goods were not duty paid or they were liable to confiscation. The contention of the learned DR that as dealers they would have been aware of the real nature of the goods is in the realm of presumption. Law contains no such presumption. The penalties imposed are not justified by the evidence on record. They are set aside and the appeals are allowed.
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