Appellants fail to prove seized gold wasn't smuggled, confiscation upheld.

The appellants did not successfully demonstrate that the seized gold was not smuggled, as their arguments were inconsistent and irrelevant to the matter. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) confirmed the confiscation and penalties, noting no procedural errors that would justify altering the initial decisions. Consequently, the appeals were dismissed. .....

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