Revenue Authorities Fail to Prove Smuggled Status of Seized Gold Coins in Town Seizure Case.

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....Smuggling - recovery of foreign goods from the appellant by way of town seizure - Gold Coins - The whole burden or onus to establish the smuggled nature of goods/gold is on the revenue which have not been discharged. Admittedly, in the facts of the present case, it is a case of town seizure. - AT....