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2007 (11) TMI 172 - CESTAT, KOLKATACustoms Authorities have illegally made an allegation that gold in question was concealed in the rectum by 2 persons without evidence in support for such allegation - no basis for proceeding against the Appellant - allegation of gold being imported was without any credible evidence in absence of foreign marking thereon - Appellant should get benefit of doubt that the gold is of Indian origin - it would be proper for Appellate Authority to hear grievance of the Appellant afresh – matter remanded
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