https://www.taxtmi.com/caselaws?id=755112 Seizure of undeclared gold imported from abroad was justified under statutory provisions and a notification listing high-value goods permitting immediate disposal; absence of declaration and supporting purchase documentation and admissions by the carriers regarding receipt and delivery to unknown persons established intent to smuggle, making the goods liable for confiscation. The legal basis emphasised mandatory import compliance and that failure to fulfil statutory formalities renders the consignment prohibited for import, with the consequence that departmental seizure and related criminal action were sustainable, and the writ challenging provisional release was dismissed. en-us Fri, 28 Jun 2024 00:00:00 +0530 Wed, 28 Jan 2026 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755112 Seizure of undeclared gold imported from abroad was justified under statutory provisions and a notification listing high-value goods permitting immediate disposal; absence of declaration and supporting purchase documentation and admissions by the carriers regarding receipt and delivery to unknown persons established intent to smuggle, making the goods liable for confiscation. The legal basis emphasised mandatory import compliance and that failure to fulfil statutory formalities renders the consignment prohibited for import, with the consequence that departmental seizure and related criminal action were sustainable, and the writ challenging provisional release was dismissed. Case-Laws Customs Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755112