https://www.taxtmi.com/caselaws?id=211390 A foreign national was held ineligible to import gold in baggage because the Foreign Trade (Exemption from application of rules in certain cases) Order, 1993 limited such import to passengers of Indian origin or passengers holding a valid passport under the Passport Act, 1967. As the gold bars were concealed and not declared at the green channel, the conduct was treated as an attempt to smuggle prohibited goods. On that basis, confiscation under the Customs Act, 1962 was justified, and redemption under Section 125 was refused. The challenge to absolute confiscation and penalty therefore failed, and the seized gold was not releasable on redemption. en-us Fri, 02 Mar 2012 00:00:00 +0530 Wed, 05 Sep 2012 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211390 A foreign national was held ineligible to import gold in baggage because the Foreign Trade (Exemption from application of rules in certain cases) Order, 1993 limited such import to passengers of Indian origin or passengers holding a valid passport under the Passport Act, 1967. As the gold bars were concealed and not declared at the green channel, the conduct was treated as an attempt to smuggle prohibited goods. On that basis, confiscation under the Customs Act, 1962 was justified, and redemption under Section 125 was refused. The challenge to absolute confiscation and penalty therefore failed, and the seized gold was not releasable on redemption. Case-Laws Customs Fri, 02 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211390