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    <title>2018 (12) TMI 1368 - MADRAS HIGH COURT</title>
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    <description>The appeal challenged the quashing of the seizure order of two gold rings and the directive to deposit 50% duty for the seized items. The court found that the respondent, who stayed overseas for less than six months, exceeded the allowable limit for gold, potentially engaging in smuggling. The court upheld the duty payment requirement and allowed further proceedings under Section 124 of the Customs Act, dismissing the appeal and emphasizing the need for compliance with the law.</description>
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      <description>The appeal challenged the quashing of the seizure order of two gold rings and the directive to deposit 50% duty for the seized items. The court found that the respondent, who stayed overseas for less than six months, exceeded the allowable limit for gold, potentially engaging in smuggling. The court upheld the duty payment requirement and allowed further proceedings under Section 124 of the Customs Act, dismissing the appeal and emphasizing the need for compliance with the law.</description>
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      <pubDate>Thu, 11 Oct 2018 00:00:00 +0530</pubDate>
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