https://www.taxtmi.com/caselaws?id=98369 Undeclared gold biscuits carried through the Green Channel were held liable to confiscation, but absolute confiscation was moderated to redeemable confiscation with fine and customs duty because the goods were otherwise permissible for import and the policy justified a less severe consequence. The penalty was maintained. Foreign currency of US $6,250 was not liable to confiscation because the amount was below the declaration threshold and no legal basis for seizure existed. Indian currency of Rs. 28,500 was also not liable to confiscation because the show-cause notice did not specifically charge that currency, so confiscation could not stand. en-us Fri, 20 Oct 2000 00:00:00 +0530 Fri, 20 Jan 2012 13:08:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98369 Undeclared gold biscuits carried through the Green Channel were held liable to confiscation, but absolute confiscation was moderated to redeemable confiscation with fine and customs duty because the goods were otherwise permissible for import and the policy justified a less severe consequence. The penalty was maintained. Foreign currency of US $6,250 was not liable to confiscation because the amount was below the declaration threshold and no legal basis for seizure existed. Indian currency of Rs. 28,500 was also not liable to confiscation because the show-cause notice did not specifically charge that currency, so confiscation could not stand. Case-Laws Customs Fri, 20 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98369