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1990 (3) TMI 200 - CEGAT, CALCUTTAExtract: .......t that the goods are foreign in origin is not sufficient to hold that they are smuggled goods. In such circumstances, the impugned order-in-appeal is liable to be reversed. Accordingly, these two appeals are allowed and the impugned order as far as appellants are concerned are set aside and the appellants are entitled for the consequential reliefs.
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