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.

August 16, 2013

Case Laws     Customs     AT

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

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