Seizure of imported goods accompanied by import/duty paying documents - Regarding

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..... 3/46/2003-Cus. (AS) Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject: Seizure of imported goods accompanied by impo .....

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..... , the burden of proving that the goods are smuggled goods lies on the department. It has, therefore, been desired by the Board that utmost care should be taken by field formations in effecting the sei .....

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