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2002 (2) TMI 794

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....h, JDR, for the Respondent. [Order]. - The issue involved in this case is whether the transporter has helped smuggling of the goods. One of the charges against the man who imported the goods was that he has not filed baggage declaration at the time of importation. The appellant before me is the transporter. In the impugned order at page 10 it has been specifically found by the adjudicating a....

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