2013 (3) TMI 118

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....alhotra, A.S.G.Mr. Harish Chandra, Sr. Adv.Ms. Ranjana Narayan, Adv. For Mr. B. Krishna Prasad,Adv. ORDER The Commissioner of Customs (Adjudication) in para 25 of the order dated March 13, 2001 has observed as follows : "..... I concede that no evidence exists that the said have been brought across the land border without payment of duty. I hold,therefore, that the goods were not liable t....