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2000 (11) TMI 843 - CEGAT, KOLKATAExtract: .......er inasmuch as the Department has not brought on record any positive evidence to establish or prove the smuggled nature or contraband character of the impugned goods. I, therefore, set aside the impugned order with consequential relief, if any, to the appellant. 6. emsp The appeal is thus allowed with consequential relief, if any, to the appellant.
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