https://www.taxtmi.com/caselaws?id=374978 The Tribunal allowed the appeals filed by the appellants, Srilankan nationals, against the order of absolute confiscation of gold and penalties imposed under the Customs Act, 1962. The Tribunal held that the declaration requirements for foreign tourists entering India did not apply to the situation where the gold was worn by the tourists and not concealed in baggage. Relying on a Kerala High Court decision, the Tribunal set aside the Commissioner's orders, allowing the Department to re-export the confiscated goods and granting relief to the appellants. en-us Tue, 08 Jan 2019 00:00:00 +0530 Wed, 13 Feb 2019 06:07:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374978 The Tribunal allowed the appeals filed by the appellants, Srilankan nationals, against the order of absolute confiscation of gold and penalties imposed under the Customs Act, 1962. The Tribunal held that the declaration requirements for foreign tourists entering India did not apply to the situation where the gold was worn by the tourists and not concealed in baggage. Relying on a Kerala High Court decision, the Tribunal set aside the Commissioner's orders, allowing the Department to re-export the confiscated goods and granting relief to the appellants. Case-Laws Customs Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374978