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2005 (4) TMI 429 - AT - CustomsExtract: .......ions of Section 123 of Customs Act the onus is on the Revenue to show that the goods are smuggled in nature. In the present appeal there is no ground that the goods in question are of smuggled in nature. In these circumstances, I find no infirmity in the impugned order. The appeals are dismissed. (Dictated and pronounced in open Court on 25-4-2005)
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