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2018 (3) TMI 566 - AT - CustomsAbsolute confiscation - penalty - smuggling - Foreign Origin Gold Bar bearing Suisse mark with 999.9 purity - prohibited goods or not? - Held that: - it is an admitted case of Town Seizure of the Gold. In the circumstances although the case of smuggling is not made out, but the appellant Mohd Waseem have failed to discharge the onus under Section 123 of the Customs Act, as to the licit import of the gold originally seized by the Police Officers and subsequently seized by the Customs Authority - also, gold is otherwise importable on payment of appropriate duty and is not prohibited. Appeal allowed in part.
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