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2008 (1) TMI 348 - AT - CustomsSmuggling - Cubic Zircona, silver chain - No evidence adduced by Appellant at the spot (exit gate of airport) or thereafter to prove legal importation of the seized goods - Appellant’s active involvement in smuggling was not ruled out by any evidence. Valuation of goods was also not contradicted by any cogent evidence – confiscation is justified – in view of revaluation ordered by Commissioner, redemption fine reduced - Involvement of officers of custom department not proved, penalty set aside
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