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    <title>2005 (2) TMI 657 - CESTAT, MUMBAI</title>
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    <description>Confiscation of goods could not be sustained merely because they were not entered in the RG-I register, where the goods were found in the packing department and the record contained no material showing clandestine clearance or an attempt to remove them. Non-entry by itself was treated as insufficient; liability required corroborative evidence of an intention to clear unaccounted goods. On that basis, the confiscation order was set aside and consequential relief followed.</description>
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      <description>Confiscation of goods could not be sustained merely because they were not entered in the RG-I register, where the goods were found in the packing department and the record contained no material showing clandestine clearance or an attempt to remove them. Non-entry by itself was treated as insufficient; liability required corroborative evidence of an intention to clear unaccounted goods. On that basis, the confiscation order was set aside and consequential relief followed.</description>
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