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    <title>2001 (8) TMI 603 - CEGAT,  NEW DELHI</title>
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    <description>6 bags of P.V. yarn intercepted in an auto rickshaw were treated as part of an earlier duty-paid consignment, not as clandestinely removed goods. The explanation that the bags formed part of a larger invoice-covered shipment was supported by the packing slip and by the absence of any adverse verification from the factory or consignee. With no contrary evidence on record, the inference of clandestine removal could not be sustained, and the allegation failed in favour of the assessee.</description>
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