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Gold Bars Not Proven Smuggled; Section 123 of Customs Act Presumption Inapplicable.

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Full Text of the Document

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....Smuggling - Gold - the department could not adduce any evidence whatsoever to prove that the said two gold bars were smuggled in the two countries. Therefore, the presumption regarding the smuggled nature of seized gold under section 123 of the Customs Act, is not invokable.....

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