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2000 (9) TMI 133 - AT - Customs
Extract:
.......find that the onus as placed by virtue of Section 123 has been discharged by the Appellants to the required extent. 17.We thus find that the orders of confiscation of the gold and chains do not survive and are set aside. Consequently orders of penalty imposed on the Appellants also do not survive. The appeals are allowed with consequential reliefs.