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Confiscation - Smuggling - Gold Bullion - Gold Jewellery - The appellant has not adduced any evidence to...

Confiscation - Smuggling - Gold Bullion - Gold Jewellery - The appellant has not adduced any evidence to indicate that the same were procured locally. Appellants who claim that the gold to have been legally procured have to produce documents evidencing payment of duty as well as documents evidencing their legal ownership/possession. During the course of investigation, it is recorded that gold bullion/coins/jewellery which was satisfactorily explained by the appellant was released to him by the investigating agency themselves. - AT .....

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