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2003 (9) TMI 198 - AT - CustomsExtract: .......elied upon the statement of A.N. Agarwal that the gold was acquired to earn profit at a subsequent sale. This statement is not sufficient to come to the conclusion that whatever currency is there with the Appellant is sale proceeds of smuggled gold. In view of this we set aside the confiscation of both gold and Indian currency and allow the appeal.
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