https://www.taxtmi.com/highlights?id=11458 Smuggled goods - if the assessee has neither sold the smuggled goods (foreign currencies) nor the assessee had any knowledge that the foreign currencies are going to be smuggled out of India, the question of invoking Section 121 of the 1962 Act does not arise at all. - HC en-us Thu, 25 Apr 2013 16:17:47 +0530 Thu, 25 Apr 2013 16:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=11458 Smuggled goods - if the assessee has neither sold the smuggled goods (foreign currencies) nor the assessee had any knowledge that the foreign currencies are going to be smuggled out of India, the question of invoking Section 121 of the 1962 Act does not arise at all. - HC Highlights Customs Thu, 25 Apr 2013 16:17:47 +0530 https://www.taxtmi.com/highlights?id=11458