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2022 (12) TMI 625 - HC - CustomsSmuggling of gold - town / city seizure - onus to prove the smuggling - the person in possession of the gold appears to have given an explanation stating that he had purchased gold ornaments weighing 2.14 kgs. from the local market, specifying the name of seller - he paid the same by account payee cheque - HELD THAT:- after considering these facts, the Tribunal has held on facts that no evidence could be adduced by the Department in the subsequent investigation that the seized gold was of foreign origin and smuggled into the country. Further, the Tribunal held that the respondent had submitted all the relevant document including GST, purchase invoice etc. covering the gold which have been examined by the Department and no discrepancies were pointed out. Appeal of the revenue dismissed.
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