Gold cannot be said to be smuggled merely on the basis of its purity

Suresh Chand Garg Vs Principal Commissioner of Central Goods and Service Tax (CESTAT Delhi) CESTAT Delhi held that the gold in question is not proved to be the smuggled gold of foreign origin. Mere purity thereof being equivalent to the purity of foreign gold is wrongly held to be the criteria to hold the melted gold as the gold of foreign origin. Hence, investigation is observed to be faulty. Facts- Based on specific intelligence, one Innova car bearing registration no. RJ19FA 0369 was intercepted by the Officers of the DRI and CGST. 5514.8 grams of smuggled gold was recovered along with some...