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2011 (4) TMI 1144 - AT - CustomsSeizure – smuggled goods – Held that:- no mark of country of origin on the goods and it is only on the basis of trade opinion of M/s. Bharat Trading Co. that the department alleges that the goods are of third country origin, Since the goods are not covered by Section 123 of Customs Act, 1962, the burden of proving that the same are smuggled is on the department, which has not been discharged, confiscation of the goods and imposition of penalty on the appellant is not sustainable, appeal is allowed
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