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2006 (3) TMI 70 - HC - CustomsEven in the case of non-notified goods Department is not relieved of its burden to establish that the goods have entered into the country illegally and that the said goods were smuggled - initially the case of the Revenue was that the seized goods were not the goods imported vide B/E - on re-verification, the only discrepancies were regarding the wrong description of country of origin – Dept not discharged burden - impugned order does not give rise to substantial question of law.
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