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1990 (3) TMI 223 - CEGAT, CALCUTTAExtract: .......t to hold that the Department has discharged burden proving the smuggled nature of the goods. In view of the reasoning, I am of the opinion that the appellant is entitled for the benefit of doubt and I, accordingly, extend the benefit of doubt to the appellant. The appeal is, thus, allowed and the appellant is entitled for the consequential relief.
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