TMI BlogSmuggling - Gold Jewellery - Proof of purchase of gold submitted first time during the appellate...Smuggling - Gold Jewellery - Proof of purchase of gold submitted first time during the appellate proceedings only - There is no explanation forthcoming as to why, if, in fact, the gold had been purchased by the appellant within India, the aforesaid invoices were not available with the respondent till the stage of appeal - Decided in favor of revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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