CESTAT Upholds Confiscation of Seized Gold; Appellants Fail to Prove Non-Smuggling, Appeals Dismissed Due to Inconsistent Arguments.

The appellants failed to discharge the burden of proving that the seized gold was not smuggled. Their submissions were contradictory and unrelated to the seized gold. The CESTAT upheld the confiscation and penalties imposed, finding no procedural violations warranting interference with the original orders. The appeals were dismissed. .....

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