Cigarette Smuggling Case: Goods Declared as Diapers Cleared u/s 47(1), Complicating Department's Claims.

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....Import of Cigarettes - Smuggling - In a case where the Bills of Entry declared the goods to be Baby Diapers and the Proper Officer also cleared the goods for home consumption u/s 47(1), it may not be possible for the Department later on to contend that cigarettes concealed in Baby Diapers could have been imported and taken into the market - HC....