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1977 (10) TMI 40 - HIGH COURT OF JUDICATURE AT MADRASExtract: .......band goods found therein had been concealed by him. In these circumstances, I find that the prosecution has not proved the case against the revision petitioner. Hence the revision is allowed and the revision petitoner s conviction under S. 135(b)(ii) of the Customs Act and the sentence of rigorous imprisonment for one year thereunder was set aside.
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