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    <title>2016 (6) TMI 628 - BOMBAY HIGH COURT</title>
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    <description>The High Court upheld the application of section 113 of the Customs Act, 1962 in a case involving alleged smuggling of foreign currency. It affirmed the discretionary power for confiscation, interpreted &quot;prohibited goods,&quot; and justified penalties for complicity in illegal acts. The court dismissed the appeals, finding no substantial questions of law raised.</description>
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      <description>The High Court upheld the application of section 113 of the Customs Act, 1962 in a case involving alleged smuggling of foreign currency. It affirmed the discretionary power for confiscation, interpreted &quot;prohibited goods,&quot; and justified penalties for complicity in illegal acts. The court dismissed the appeals, finding no substantial questions of law raised.</description>
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