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2007 (7) TMI 191 - HC - CustomsForeign marked gold biscuits, foreign & Indian Currency found during search was seized & confiscated - explanation offered by petitioner in respect of confiscated articles was examined in detail & was found unacceptable – burden not discharged by assessee to prove goods were not smuggled – Comm(A) & Tribunal order is justified who have recorded their findings on appreciation of all materials & evidence on record – Superintendent being a gazetted officer has power to search – petition dismissed
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