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2005 (7) TMI 460 - CESTAT, BANGALOREExtract: .......ease of the goods as the Revenue has not discharged the burden to prove that the goods are smuggled one. Respectfully following the ratio of the judgments cited above, the impugned order is set aside and the appeals are allowed with consequential relief. (Operative portion of the order has been pronounced in the open Court on completion of hearing)
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