https://www.taxtmi.com/caselaws?id=330956 The appeal was dismissed, upholding the Commissioner (Appeals) decision. The respondents' non-declaration offense resulted in penalties, but absolute confiscation of the gold was not warranted. The respondents could redeem the gold upon payment of duty and fine, as they were not deemed to be involved in absolute smuggling activities. en-us Mon, 20 Jun 2016 00:00:00 +0530 Fri, 06 Jan 2017 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330956 The appeal was dismissed, upholding the Commissioner (Appeals) decision. The respondents' non-declaration offense resulted in penalties, but absolute confiscation of the gold was not warranted. The respondents could redeem the gold upon payment of duty and fine, as they were not deemed to be involved in absolute smuggling activities. Case-Laws Customs Mon, 20 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330956