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2020 (2) TMI 967 - AT - CustomsSmuggling - Betel Nuts of foreign origin - illegal importation - Revenue’s entire reliance is on the basis of ARDF Certificate - Confiscation of truck - imposition of penalties - HELD THAT:- As it is reported that the ARDF is not an accredited Laboratory, no legal liability can flow from the report of such institution. The Revenue could not prove that the goods were smuggled or produce any corroborative evidence in support of their case. Appeal dismissed - decided against Revenue.
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