2003 (3) TMI 470

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..... ed with the order passed by the Commissioner of Customs (Appeals), has filed the present appeal. The appellate authority has set aside the confiscation of cell-phone and radios of foreign origin on the ground that the said goods are non-notified items under the provisions of Section 123 of the Customs Act and the Revenue has not produced any evidence to show that the same are smuggled. 2. After .....

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..... goods does not lead to the conclusion of their being smuggled goods. As such, I find that the impugned order passed by the adjudicating authority is not sustainable. The ratio of various judgments of CEGAT on which the appellant has relied upon is applicable to the facts of the present case. 3. In the memo of appeal, the Revenue has not placed any evidence on record to rebut the findings of th .....

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