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Foreign marked gold was a restricted item, not prohibited. Appellants produced import Bill of Entry from Kotak Mahindra Bank, claiming legitimate purchase reflected in accounts. CESTAT held onus shifts to department once documents produced. Department failed to investigate or rebut documents linking seized gold to import. Mere lack of visibility of last two digits insufficient for presuming smuggling when other details matched import documents. Preponderance of probability favored appellants. Confiscation quashed, appeal allowed by CESTAT.
Foreign marked gold was a restricted item, not prohibited. Appellants produced import Bill of Entry from Kotak Mahindra Bank, claiming legitimate purchase reflected in accounts. CESTAT held onus shifts to department once documents produced. Department failed to investigate or rebut documents linking seized gold to import. Mere lack of visibility of last two digits insufficient for presuming smuggling when other details matched import documents. Preponderance of probability favored appellants. Confiscation quashed, appeal allowed by CESTAT.
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