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1998 (2) TMI 352 - CEGAT, MUMBAIExtract: .......gument and the facts revealed, we are not satisfied that the burden cast on the appellant under Section 123 of the Customs Act has not been discharged in this case. We are therefore of the view that the entire case has been rightly decided by the lower authority. We therefore feel that no interference is called for. 6. emsp Appeal stands dismissed.
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