https://www.taxtmi.com/caselaws?id=93133 Gold bullion imported under licence was distinguishable from gold jewellery treated as prohibited consumer goods, and the record did not establish a deliberate attempt to smuggle the jewellery or evade import policy. In that setting, re-export of the confiscated jewellery was permitted on payment of fine, even though confiscation itself was maintained. The absence of evidence of deliberate evasion also meant that the personal penalty on the importer was not sustainable and was set aside. en-us Sat, 16 Oct 1999 00:00:00 +0530 Tue, 08 Nov 2011 15:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93133 Gold bullion imported under licence was distinguishable from gold jewellery treated as prohibited consumer goods, and the record did not establish a deliberate attempt to smuggle the jewellery or evade import policy. In that setting, re-export of the confiscated jewellery was permitted on payment of fine, even though confiscation itself was maintained. The absence of evidence of deliberate evasion also meant that the personal penalty on the importer was not sustainable and was set aside. Case-Laws Customs Sat, 16 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93133