2009 (7) TMI 1044

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....h sides. 2. Revenue filed this Appeal against the impugned Order whereby the confiscation of the goods in question was set aside. Contention of the Revenue is that the goods are liable for confiscation, as they were smuggled into India. The goods in question are telephones, portable TVs, ball pens etc. and other miscellaneous items of foreign origin. The Revenue relied on the decision of the Ho....