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2018 (2) TMI 32 - AT - CustomsConfiscation of goods - Gold is being melted in one Furnace - smuggling - Held that: - In the present case, there is no material available that the goods are imported - the goods were seized at a melting shop at Kolkata, it is a registered melting shop and there is no material available that the goods are of foreign origin and therefore the confiscation of the goods is not justified - appeal dismissed - decided against Revenue.
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