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1992 (4) TMI 149 - AT - CustomsExtract: .......particulars did not tally in respect of the others, it did not mean that such goods became liable to confiscation or that it was for the appellant to prove their lawful possession. Thus following the well-settled position in law as cited in the cases referred to by Shri Asthana before us, we set aside the order of confiscation and allow the appeal.
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