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2007 (8) TMI 358 - HC - CustomsConfiscation and penalty - Non-notified goods - Burden of proof - Held that: - The Tribunal has held that in the absence of such evidence, the confiscation order cannot be sustained - the finding recorded by the Tribunal are findings of fact and no substantial question of law arises out of the said order passed by the Tribunal - appeal dismissed - decided against Revenue.
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