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    <title>Importer Denied Provisional Release of Currency; Department&#039;s Unproven Assumptions on Under-Valued Goods Sales Questioned.</title>
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    <description>Smuggling - Rejection of request of importer for provisional release of seized currency - it is clear that belief of the department about the impugned currency notes to be the sale proceeds of imported goods allegedly under-valued goods, but otherwise not alleged to be smuggled goods cannot, be a reason to deny the provisional release of the said currency. The said belief is still to be proved by the department - AT</description>
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