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Customs - Highlights / Catch Notes

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Absolute Confiscation - gold biscuits - If all these facts are ...

June 28, 2023

Case Laws     Customs     AT

Absolute Confiscation - gold biscuits - If all these facts are viewed together, it is clear that the gold biscuits are of foreign origin only. In the absence of any plausible evidence brought in by the Appellant to the contrary, it gets established that the gold biscuits were of foreign origin and the Department was correct in absolutely confiscating the gold. - AT

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