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1987 (2) TMI 221 - CEGAT, NEW DELHIExtract: .......ation in the absence of clear evidence that they were smuggled goods. The circumstances and the other evidence relied on by the department could only give rise to suspicion. Suspicion however strong is not a substitute for proof. rdquo 7. In the result, the appeal fails being devoid of any merit. Cross Objections also stand disposed of accordingly.
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