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1980 (4) TMI 123 - CGOVT - CustomsExtract: .......espect of it, it would be liable to confiscation under sec. 113(1) ibid and it is not necessary to show that the impugned silver was intended to be taken out for the purpose of export as by the legal fiction it would be presumed that such goods are likely to be illegally exported. 7. Both the revision applications fail and are accordingly rejected.
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