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2004 (1) TMI 144 - AT - CustomsExtract: .......ication of the goods cannot be changed merely on the basis of statements and post-import. It was necessary for the Department to adduce some corroborative material/evidence. For want of such corroboration, the confiscation of goods cannot be sustained. We, therefore, set aside the confiscation of goods. The appeal is disposed of in the above terms.
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