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2001 (1) TMI 98 - HIGH COURT OF JUDICATURE AT MADRASExtract: .......d the confession made thereon are voluntary and acceptable. As the appellant has also not produced any material to draw an inference that the goods seized are not smuggled into India, we find it difficult to accept the contentions of the appellant. 13.In the result, both the questions are answered in favour of the Revenue and against the appellant.
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