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2019 (6) TMI 1442 - AT - CustomsSmuggling - Betel Nuts of foreign origin - Confiscation - HELD THAT:- Revenue’s entire reliance is upon the basis of ARDF Certificate which have held the goods to be of foreign origin. However, there is no opinion in the said certificate that the goods in question were smuggled. According to the well established law, the onus to prove that the goods were smuggled lies heavily upon the Revenue. There is no evidence to that effect. Appeal dismissed - decided against Revenue.
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