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2016 (1) TMI 725 - SCH - CustomsRevenue made claim that seized goods are smuggled one without payment of duty - Tribunal found that Revenue failed to prove its allegation - High Court [2006 (5) TMI 39 - HIGH COURT, CALCUTTA] confirmed the order of the the tribunal - Apex Court dismissed the revenue appeal as, No question of law is involved. Even the amount of penalty imposed is negligible.
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