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1999 (6) TMI 177 - AT - CustomsExtract: ....... record as regards the smuggled nature of the goods, the circumstantial evidence pointed out by the Department can only raise, if at all, a doubt towards the tainted character of the goods cannot take the place to legal evidence. In view of these, I set aside the impugned Order and allow all the appeals with consequential reliefs to the appellants.
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