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Revenue Authorities Fail to Prove Gold is Smuggled; Decision Based on Unacceptable Assumptions and Presumptions.
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....Smuggling - Gold - The onus lies on the Revenue to prove that the goods in question are of smuggled in nature, which the Revenue has failed to discharge their onus with proper evidence. In the impugned order, it is held on the basis of assumption & presumption that the gold is of smuggled in nature which cannot be appreciated. - AT....