https://www.taxtmi.com/highlights?id=57366 Smuggling - Gold - The onus lies on the Revenue to prove that the goods in question are of smuggled in nature, which the Revenue has failed to discharge their onus with proper evidence. In the impugned order, it is held on the basis of assumption & presumption that the gold is of smuggled in nature which cannot be appreciated. - AT en-us Sat, 27 Mar 2021 10:02:17 +0530 Sat, 27 Mar 2021 10:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57366 Smuggling - Gold - The onus lies on the Revenue to prove that the goods in question are of smuggled in nature, which the Revenue has failed to discharge their onus with proper evidence. In the impugned order, it is held on the basis of assumption & presumption that the gold is of smuggled in nature which cannot be appreciated. - AT Highlights Customs Sat, 27 Mar 2021 10:02:17 +0530 https://www.taxtmi.com/highlights?id=57366