Appellant's Gold Smuggling from SEZ Rejected; Commercial Reasons Insufficient for Relief, Risks Undermining SEZ Framework.

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....SEZ Unit - smuggling Gold - appellant knowingly removed the gold bars of SEZ without proper procedure. - The appellant could not get any relief only by mentioning the commercial reason, if the excuses given by the appellant is accepted it would lead the situation whereby giving any excuse whole scheme of SEZ can be planted.....