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2009 (4) TMI 691 - AT - CustomsExtract: .......w that the goods are of foreign origin as there is no marking on the scrap and the same is smuggled into India. Therefore, the onus is not discharged by the Revenue. In the circumstances, I find merit in the contention of the appellants and the impugned order is set aside and both the appeals are allowed. (Dictated and pronounced in the open Court)
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