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2008 (4) TMI 135 - AT - CustomsSeizure of goods from parcel at railway station (coming from Hyderabad) - In the absence of any explanation by appellant how the goods which were purchased in Chennai, traveled to Hyderabad, the claim of the appellant that he had purchased these goods from Chennai seems to be baseless - for non-notified goods, the burden of proving that the goods are of smuggled nature is on the Revenue, but at the same time the claimant should be able to justify the legitimate ownership of the goods
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