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2009 (5) TMI 692 - CESTAT, MUMBAIExtract: ....... absence of any specific allegations against the appellant, the appellant are not covered under Section 115(2) of the Custom Act, 1962, as it was not ascertaining that the containers contained the smuggled goods or being smuggled. 11. emsp Accordingly, the impugned order is set aside and the appeal is allowed. (Pronounced on 29-5-2009 in the court)
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