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2007 (6) TMI 463 - Commission - CustomsSettlement of case - EXIM - Sale through duty free shop - Evidence - Onus of proof - Held that: - there is no evidence to prove the allegation with regard to the 3004 cash bills under dispute and there is no evidence to indicate that there was any departure from the regulations warranting demand of duty in respect of these sales - the case is settled in favor of applicant by imposing various conditions.
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