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Customs - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Smuggling - Gold - the department could not adduce any evidence ...

January 7, 2019

Case Laws     Customs     AT

Smuggling - Gold - the department could not adduce any evidence whatsoever to prove that the said two gold bars were smuggled in the two countries. Therefore, the presumption regarding the smuggled nature of seized gold under section 123 of the Customs Act, is not invokable.

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