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2004 (12) TMI 276 - AT - CustomsExtract: ....... world therefore, absence of the same cannot ipso facto lead to a conclusion that the goods are smuggled. No merits are found in the present appeal filed. 5. Consequently, the appeal is to be ordered to be dismissed after agreeing with the appellant that the same was avoidable litigation. 6. Ordered accordingly. (Pronounced in Court on 17-12-2004).
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