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Tribunal mistakenly applied Section 80 benefits to respondents in gold smuggling case violating Section 11 import rules.
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....Temporary detention of baggage - Smuggling - gold of third country origin - the import of the aforesaid gold into India was in complete violation of the aforesaid notification read with Section 11 of the Act and as such is nothing but smuggling of gold. - Tribunal wrongfully extended the benefit of section 80 to the respondents.....