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1991 (3) TMI 252 - CEGAT, CALCUTTAExtract: .......dule to the show cause notice. In such circumstances, there is a manifest error on the part of the authorities below to apply two different standards of proof and the reasons assigned by them cannot be sustained. In the result, these two appeals are allowed and it is hereby directed that the seized diamonds be returned to the respective appellants.
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