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2008 (3) TMI 88 - AT - CustomsGold biscuits with foreign marks - seizure - appellant produced evidence regarding legal purchase of the gold biscuits - gold biscuits were procured from other bullion dealer which was duly reflected in account books. – Income Tax dept. had also dropped proceedings on the ground that entire transaction in respect of gold bars were legally accounted – transportation of gold biscuits in shoes is normal trade practice - in absence of evidence to prove smuggling, confiscation is not justified
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