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2017 (2) TMI 662 - AT - CustomsSmuggled - cut betel nuts were alleged to be smuggled from Nepal - whether the said goods are liable to confiscation and whether the respondents are liable to penalty under the Customs Act, 1962? - Held that: - I do not find any material of evidence that the impugned goods are of smuggled nature. There is no dispute that the goods in question are non-notified items. It is well settled that the non-notified goods cannot be seized merely on assumption or presumption - appeal dismissed - decided against Revenue.
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