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2002 (7) TMI 202 - AT - CustomsExtract: .......ion (sic) is on the Department by bringing on record the material evidence. In the present matter for want of any material evidence or document, the charge of under valuation (sic) merely on the basis of confessional statement which has also been retracted the next day, cannot stand. Accordingly we set aside the impugned Order and allow the appeal.
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