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2001 (5) TMI 312 - AT - CustomsExtract: .......e Cleaner in his statement. In respect of the nature of the goods, as the Cleaner specifically mentioned that the goods were smuggled from Nepal and kept concealed at Siliguri, therefore, onus is on the appellant to show the legal import of the goods in question. In view of the above discussions, I find no merit in the appeal, the same is rejected.
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