Gold Bar with Defaced Serial Number Deemed Smuggled; Appellants Fail to Prove Legal Ownership or Duty Payment.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The term “smuggled goods‟ means goods of foreign origin and imported from abroad. In the present case, there is no dispute that the goods are of foreign origin. As already discussed, the defacing of serial number on the gold bar itself indicates that it is smuggled gold. The appellants who claim the gold to have been legally procured have to produce documents evidencing payment of duty as well as documents evidencing their legal ownership / possession. At the time of booking the parcel, the appellants have not furnished the required documents for transportation of imported goods - The plea of appellants to permit redemption of the gold also cannot be considered as they have not been able to establish possession / ownership of the gold bar - AT....