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2011 (5) TMI 144 - HC - CustomsAppeal u/s 130 - Confiscation and penalty - the evidence collected from the Transport Company also had shown that the goods were booked in the name of the respondent - the Respondent has discharged the burden of proving that the goods seized are not smuggled goods and that they purchased those from their seller who lawfully acquired ownership of those goods - in this case the test reports of the seized goods substantially tally with the descriptions of those indicated in the invoices produced before the Customs authority - Accordingly the appeal is dismissed
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