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2013 (5) TMI 817 - AT - CustomsExtract: .......contrary to the claim of the respondents, the allegation that the goods are smuggled into India by the respondents as they are being foreign origin, is not sustainable. Accordingly, we do not find any infirmity in the impugned order. The appeals filed by the Revenue are devoid of merits. Accordingly, the same are dismissed. (Dictated in open Court)
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