https://www.taxtmi.com/highlights?id=42193 Smuggling - Gold - if a person in possession of the stolen gold is able to establish that it had come into India after a proper declaration and compliance of the Act, no confiscation under the Act, can arise. Proceedings under the Indian Penal Code may be initiated by the police for theft, but it would not by reason of theft become smuggled goods. en-us Tue, 23 Oct 2018 06:50:48 +0530 Tue, 23 Oct 2018 06:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=42193 Smuggling - Gold - if a person in possession of the stolen gold is able to establish that it had come into India after a proper declaration and compliance of the Act, no confiscation under the Act, can arise. Proceedings under the Indian Penal Code may be initiated by the police for theft, but it would not by reason of theft become smuggled goods. Highlights Customs Tue, 23 Oct 2018 06:50:48 +0530 https://www.taxtmi.com/highlights?id=42193