High Court Rules on Jurisdiction and Forum for Gold Jewelry Smuggling Appeal; Emphasizes Unproven Allegations in Show Cause Notice.

Jurisdiction - appeal to High Court - appropriate forum - Smuggling - Provisional release of gold jewellery - Allegations in a Show Cause Notice are merely allegations, till proved, in adjudication. Were there to be no material, whatsoever, justifying clearance of the imported goods, such allegations may, conceivably, have a part to play, in examining the request for provisional release. .....

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