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    <title>2024 (3) TMI 998 - DELHI HIGH COURT</title>
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    <description>Delhi HC dismissed petition challenging gold smuggling penalties. Petitioner imported 3203.900 grams of gold concealed in medicine packets without declaration, violating customs laws. Court upheld absolute confiscation under Section 111 and penalty of Rs. 10,00,000 under Section 112, finding petitioner&#039;s knowledge established through elaborate concealment methods. Despite gold valued at Rs. 88,42,764, imposed penalty deemed proportionate. Court rejected petitioner&#039;s claim of ignorance, noting frequent international travel and duty to know contents of carried items.</description>
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    <pubDate>Wed, 20 Mar 2024 00:00:00 +0530</pubDate>
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      <title>2024 (3) TMI 998 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=451217</link>
      <description>Delhi HC dismissed petition challenging gold smuggling penalties. Petitioner imported 3203.900 grams of gold concealed in medicine packets without declaration, violating customs laws. Court upheld absolute confiscation under Section 111 and penalty of Rs. 10,00,000 under Section 112, finding petitioner&#039;s knowledge established through elaborate concealment methods. Despite gold valued at Rs. 88,42,764, imposed penalty deemed proportionate. Court rejected petitioner&#039;s claim of ignorance, noting frequent international travel and duty to know contents of carried items.</description>
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      <pubDate>Wed, 20 Mar 2024 00:00:00 +0530</pubDate>
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