2009 (9) TMI 804

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.... ORDER Heard both sides. The Revenue filed this appeal against the impugned order whereby a confiscation of 14.369 MT of knitted cotton fabrics and imposition of penalty were set aside on the ground that the goods in question are not prohibited nor notified under Section 123 of the Customs Act, 1962. As the Revenue is not discharged its burden that the goods in question are smuggled into India....