https://www.taxtmi.com/caselaws?id=442029 Delhi HC examined whether imported gold constituted prohibited goods and the scope of redemption under the Customs Act. The court reasoned that the statutory definition of prohibited goods excludes goods imported in compliance with prescribed conditions, but that violation of import conditions or concealment brings goods within the prohibition concept and exposes them to confiscation; consequently, undervaluation or non-compliance may render imports improper and liable to seizure. The Foreign Trade Policy obligations were treated as regulatory requirements relevant to prohibition. The court upheld the impugned adjudication orders and dismissed the writ petitions, leaving redemption subject to adjudicating officer discretion. en-us Mon, 21 Aug 2023 00:00:00 +0530 Tue, 20 Jan 2026 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442029 Delhi HC examined whether imported gold constituted prohibited goods and the scope of redemption under the Customs Act. The court reasoned that the statutory definition of prohibited goods excludes goods imported in compliance with prescribed conditions, but that violation of import conditions or concealment brings goods within the prohibition concept and exposes them to confiscation; consequently, undervaluation or non-compliance may render imports improper and liable to seizure. The Foreign Trade Policy obligations were treated as regulatory requirements relevant to prohibition. The court upheld the impugned adjudication orders and dismissed the writ petitions, leaving redemption subject to adjudicating officer discretion. Case-Laws Customs Mon, 21 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442029