Confiscation - Smuggling - Gold Bars - town seizure - the burden of proof under Section 123 of the Act...

Confiscation - Smuggling - Gold Bars - town seizure - the burden of proof under Section 123 of the Act is not shifted on the appellant. Revenue has not been able to establish the smuggled nature of gold in question. In this view of the matter, the impugned order is set aside - AT .....

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