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Smuggling - 3 Kgs of smuggled Gold Bars - foreign origin goods...

Court Questions Legitimacy of Gold Origin; Appellant Lacks Evidence for Lawful Purchase of High-Purity Gold Bars.

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Customs September 28, 2022 Case Laws AT
Smuggling - 3 Kgs of smuggled Gold Bars - foreign origin goods or not - The invoices, purchase register, stock register, delivery challan have failed to prove that the gold in question was lawfully purchased by the appellant that too of such a purity which was more than 995. The possibility of all these documents to be subsequently created cannot be ruled out. This inference gets support from the fact that the delivery challan as is mentioned to have been given was not found during his personal search- AT

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Acts Income Tax