https://www.taxtmi.com/caselaws?id=33398 Import of gold under Notification No. 31/2003-Cus. is available only to an eligible passenger who has stayed abroad for at least six months and satisfies the prescribed conditions; failure to meet those conditions means the goods are treated as prohibited for customs purposes under Section 2(33) of the Customs Act, 1962. Where the import is made in concealment and in breach of the import conditions, the adjudicating authority may order absolute confiscation and is not obliged to offer redemption under Section 125. The Tribunal's direction to consider redemption was therefore unsustainable. en-us Mon, 27 Apr 2009 00:00:00 +0530 Fri, 22 Mar 2013 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33398 Import of gold under Notification No. 31/2003-Cus. is available only to an eligible passenger who has stayed abroad for at least six months and satisfies the prescribed conditions; failure to meet those conditions means the goods are treated as prohibited for customs purposes under Section 2(33) of the Customs Act, 1962. Where the import is made in concealment and in breach of the import conditions, the adjudicating authority may order absolute confiscation and is not obliged to offer redemption under Section 125. The Tribunal's direction to consider redemption was therefore unsustainable. Case-Laws Customs Mon, 27 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33398