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1996 (9) TMI 440 - CEGAT, MUMBAIExtract: ....... therefore wrong factually to say that the Bench had gone on the basis of inconsistencies in the defence. The burden of proving that the gold was not smuggled was on the appellant, in view of the provisions of Section 123 of the Customs Act. 13. ensp emsp We therefore do not find that any question of law arises for reference. Application dismissed.
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