https://www.taxtmi.com/caselaws?id=92532 Foreign currency carried by a passenger was treated as technically liable to confiscation for non-declaration, but the surrounding facts showed it was not concealed, there was no legal bar to import, and the omission was linked to language difficulty and absence of mala fide intent. The passenger's prolonged incarceration was also relevant to the quantum of monetary consequences. The confiscation was sustained, while the redemption fine and personal penalty were reduced. en-us Wed, 06 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 12:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92532 Foreign currency carried by a passenger was treated as technically liable to confiscation for non-declaration, but the surrounding facts showed it was not concealed, there was no legal bar to import, and the omission was linked to language difficulty and absence of mala fide intent. The passenger's prolonged incarceration was also relevant to the quantum of monetary consequences. The confiscation was sustained, while the redemption fine and personal penalty were reduced. Case-Laws Customs Wed, 06 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92532