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    <title>2026 (9) TMI 1293 - CESTAT AHMEDABAD</title>
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    <description>Evidentiary support for alleged gold and cigarette smuggling was examined through relied-on statements, including purportedly retracted statements, and alleged electronic communications. Documentary proof of the retractions and their delivery to the customs authority was sought, together with the referenced WhatsApp messages and emails. Information on the arrest and prosecution status of a relevant person was also sought. Further submissions and documents were permitted within two weeks, after which the order was reserved.</description>
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