https://www.taxtmi.com/caselaws?id=115158 Undeclared foreign currency attempted to be taken out of India by a non-resident traveller was treated as liable to absolute confiscation because no lawful declaration was shown and the attempt was viewed as smuggling. Gold jewellery, being restricted but not prohibited goods, remained confiscable but had to be released on redemption fine under the confiscation law, and the same redemption treatment was extended to hair clips used in concealment. The personal penalty was sustained because the finding of attempted unlawful export was not disturbed. The confiscation of the currency and penalty were affirmed, while the matter was remitted only for fixation of redemption fine on the jewellery and hair clips. en-us Mon, 06 Dec 2004 00:00:00 +0530 Thu, 24 May 2012 13:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115158 Undeclared foreign currency attempted to be taken out of India by a non-resident traveller was treated as liable to absolute confiscation because no lawful declaration was shown and the attempt was viewed as smuggling. Gold jewellery, being restricted but not prohibited goods, remained confiscable but had to be released on redemption fine under the confiscation law, and the same redemption treatment was extended to hair clips used in concealment. The personal penalty was sustained because the finding of attempted unlawful export was not disturbed. The confiscation of the currency and penalty were affirmed, while the matter was remitted only for fixation of redemption fine on the jewellery and hair clips. Case-Laws Customs Mon, 06 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115158