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2004 (8) TMI 235 - AT - CustomsExtract: .......tation of the goods falls on the respondent as they shows certain Bills for the legal import which were found to be fake. In these circumstances, the impugned order, whereby the confiscation was set aside, is not sustainable. The impugned order is set aside in respect of the confiscation and the order-in-original is restored. The appeal is allowed.
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