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2001 (7) TMI 245 - AT - CustomsExtract: .......oduction of evidence by the possessor or the owner of the foreign origin goods. 9. In view of the foregoing I do not find any justification in confiscation of the silk yarn or for imposition of penalties upon the appellants. Accordingly, the impugned orders are set aside and all three appeals are allowed with consequential relief to the appellants.
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