Smuggling of goods - Cut & polished diamonds and Gold jewellery...
Diamonds and Gold Jewelry Found in Baggage; No Evidence of Smuggling, Customs Procedures Questioned, Individual Cleared.
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CustomsAugust 16, 2013Case LawsAT
Smuggling of goods - Cut & polished diamonds and Gold jewellery recovered from the baggage/person - Accounting procedures – No evidence had been brought on record by the department which establish that the assessee was involved in the activity of illegal import or smuggling of diamonds - AT