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2005 (2) TMI 873 - HC - CustomsExtract: .......under Section 123 of the Act. As such, the burden was on the Department to show that the goods were smuggled in the country. Having failed to discharge their onus, the mere suspicion could not take place of proof and it is so rightly been concluded by the Appellate Authority. 3. There is no merit in the appeal. 4. The appeal is dismissed.
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