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2004 (4) TMI 185 - CESTAT, NEW DELHIExtract: ....... In the present case the goods were not notified under Section 123 of the Customs Act and, there is no evidence produced by the Revenue to show that goods were illegally imported into India. In this situation, the confiscation of the truck and imposition of penalty on the present appellants are not sustainable, hence set aside. Appeals are allowed.
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