Appellants Prove Lawful Gold Possession u/s 123 of Customs Act; Appeal Allowed Due to Lack of Evidence.

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....Smuggling - gold bullion of foreign origin - notified goods or not - burden to prove - The appellants have sufficiently discharged their burden of proof in terms of Section 123 of Custom Act by proving the licit possession of the impugned gold which was delivered for job work through approved mode of the Trade for transfer of Gold and Jewellery - the department has failed to show any cogent reason to believe that the goods were the smuggled one. - The Order-in-Appeal is nothing but the outcome of presumption on part of the authority - Appeal allowed- AT....