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2008 (6) TMI 541 - CESTAT NEW DELHIExtract: .......ind that Cell Phones are not notified goods under Section 123 of Customs Act and the onus is on Revenue to show that goods in question are smuggled into India. In absence of such evidence, and admittedly the goods were purchased from Chennai, we find no merit in the present appeals and the same are dismissed. (Dictated and pronounced in open court)
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