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of Smuggling of the gold bars - bona fide baggage - The Tribunal found that the appellant knowingly avoided declaring the gold bars upon arrival, thus violating customs regulations. The failure to declare the goods at the Red Channel constituted a breach of customs laws and regulations. It concluded that the appellant had smuggled gold bars into the country as part of a larger scheme orchestrated by another individual. The Tribunal upheld the lower authorities' decision to confiscate the gold bars and impose penalties on the appellant.
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