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Appellant's False Declaration Leads to Absolute Confiscation of Gold Bars for Smuggling with Malafide Intent.

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....Smuggling - Gold Bars - Import of Personal baggage - The appellant had made wrong declaration, therefore, it is clear that the appellant had a malafide intention to escape with the smuggled gold without payment of duty - the adjudicating authority has rightly exercised his discretion to absolute confiscate of gold bars....

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Appellant's False Declaration Leads to Absolute Confiscation of Gold Bars for Smuggling with Malafide Intent.