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of The case involved smuggling of 154 mobile phones, leading to absolute confiscation and penalty u/s 114 of the Customs Act, 1962. The Appellate Tribunal found that the goods were seized within India, not near the Bangladesh border, and lack of proper documents didn't prove illegal transportation. The Department failed to verify facts with order placers or provide concrete evidence of smuggling. As a result, the confiscation and penalty were overturned, and the appeal was allowed.
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