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2005 (12) TMI 504 - CESTAT, NEW DELHIExtract: .......e department has failed to discharge the initial burden cast on it that the goods were of smuggled nature. 6. emsp In view of the above circumstances, I hold that the impugned order is not legal and proper and are liable to be set aside. I set aside the impugned order and allow the appeal with consequential relief, if any. (Pronounced on 13-2-2006)
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