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2023 (10) TMI 1005 - CESTAT KOLKATASmuggling - foreign origin Gold - evidences available on record indicate that the goods seized in this case are smuggled in nature or not? - burden to prove - HELD THAT:- The Commissioner has given a detailed finding as to why the seizes goods are not smuggled in nature. The gold seized were of 99.5 purity. There was no foreign marking available on the gold. In fact, they were in the shape of ornaments. The adjudicating authority has given a clear finding as to why the goods are not smuggled in nature - the findings of the adjudicating authority agreed upon. In order to seize the goods, there must be a reasonable belief that the goods are smuggled in nature. The provisions of section 123 of Customs Act are not applicable in this case. Accordingly, the impugned order passed by the adjudicating authority is legal and proper and it does not warrant any interference. Appeal of Revenue dismissed.
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