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2008 (9) TMI 496 - AT - CustomsBurden of proof- As per the ingredients of section 123 of custom act, onus of proof not discharged by revenue. In the light of the decision of Commissioner of Customs (Prev.), W.B., Kolkata v. Raj Kumar Jaiswal - 2006 (204) E.L.T. 561 (Cal.) Held that- In view of failure of the transaction to meet the tests of law, the Appellant is entitled to the benefits of doubt under Section 123 of the Customs Act, 1962 and the Appeal should succeed. Accordingly the impugned order is set aside and Appeal is allowed.
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