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2006 (1) TMI 141 - HC - CustomsExtract: ....... the Customs authority would not amount to seizure under the Act and, therefore, the presumption under Section 123 would not get attracted. 12.In view of the aforesaid, we are of the considered opinion that the view expressed by the Tribunal does not warrant interfere by this court. 13.Resultantly, the appeal being devoid of merit stands dismissed.
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