Diamonds and Gold Jewelry Found in Baggage; No Evidence of Smuggling, Customs Procedures Questioned, Individual Cleared.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Smuggling of goods - Cut & polished diamonds and Gold jewellery recovered from the baggage/person - Accounting procedures – No evidence had been brought on record by the department which establish that the assessee was involved in the activity of illegal import or smuggling of diamonds - AT....