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2007 (11) TMI 128 - AT - CustomsNo evidence to show that the respondent was the importer or owner of goods- investigation has actually not unearthed who the real importers were - so legally the notice could not have been issued u/s 28 - Section 125(2) cannot be applied to a situation where there is no seizure and confiscation - duty can be demanded u/s 28 only on the person chargeable with duty and that person is an importer – order of ad. authority of setting aside demand and interest is justified
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