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2009 (10) TMI 732 - AT - CustomsExtract: .......fied at all. Except the statement of Shri Jayesh Patel, who has also not given the full name there is no other evidence linking the appellant with the person involved in smuggling. Therefore, I find that the department has not been able to make out a case against the appellant at all. Therefore, appeal is allowed. (Dictated and pronounced in court)
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