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2007 (5) TMI 494 - AT - CustomsExtract: .......ies have to discharge the burden of proof that the goods were smuggled and it is not the respondent to prove that the goods were not smuggled as held by this Tribunal in the case of Aslam Noor Mahammad v. CCE reported in 2004 (169) E.L.T. 243 (Mumbai). In view of the above reasoning, the appeal of the Revenue is dimissed. Dictated in the open Court
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