Goods Confiscated u/r 25 for Missing RG-I Register Entry; No Automatic Duty Evasion Intent Assumed.

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....Confiscation of goods under Rules 25 of the CER, 2002 – goods are not entered in RG-I Register, but it cannot be said that by merely not entering in RG-I Register, there was any intention to evade duty by the appellants - AT....