2007 (5) TMI 152

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....ts far away from the Border when he was carrying the same to Varanasi for conversion into gold ornaments. He states that there is no foreign marking on these gold pieces and more over the case of the Department that it was carried in the rectum of the appellants is not supported by any X-Ray Report or Doctor's certificate. He states that the Department has made out a case without proper evidence a....

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.... different and not a standard weight and the purity is not 999, it is difficult to believe that the impugned gold was foreign made and smuggled. The Department also has not verified the version given by the appellants that the gold was being carried to Varanasi for exchange for ornaments. The Department's version of recovery from the rectum is also not supported as contended by the Ld. Advocate by....