https://www.taxtmi.com/caselaws?id=98781 Personal gold ornaments carried on the body by a college student returning from the UAE were considered in light of their quantity and surrounding circumstances. Undeclared gold does not automatically justify confiscation; the applicable law and rules require assessment of whether the facts establish an attempt to smuggle. Where the quantity and circumstances are inconsistent with smuggling, confiscation, redemption fine and personal penalty are unjustified and must be set aside. en-us Thu, 23 Sep 1999 00:00:00 +0530 Tue, 24 Jan 2012 10:22:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98781 Personal gold ornaments carried on the body by a college student returning from the UAE were considered in light of their quantity and surrounding circumstances. Undeclared gold does not automatically justify confiscation; the applicable law and rules require assessment of whether the facts establish an attempt to smuggle. Where the quantity and circumstances are inconsistent with smuggling, confiscation, redemption fine and personal penalty are unjustified and must be set aside. Case-Laws Customs Thu, 23 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98781