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2005 (2) TMI 277 - CESTAT, NEW DELHIExtract: ....... goods notified under Section 123. In other cases, the burden is on the Revenue. In the present case, there is no sufficient circumstantial or other evidence to show that these goods are smuggled goods. Their confiscation is not justified. The impugned order is set aside and the appeal is allowed with consequential relief, if any, to the appellant.
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