2005 (2) TMI 277

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..... nuts valued Rs. 90,000/- on a finding that they were smuggled from Nepal. The submission of the learned Counsel for the appellant is that there is no evidence to establish smuggling. It is also being pointed out that since the Betel nuts is not one of the items notified under Section 123 of the Customs Act, burden of proof was on the Revenue. 3. The goods were seized near Deoria on 28-12-2000. .....

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