https://www.taxtmi.com/caselaws?id=48370 The Supreme Court held that the misdeclaration of description and value could constitute smuggling under the Customs Act. It questioned the High Court's decision to unconditionally release the seized currency, emphasizing the need for due process and caution in handling potentially confiscatable items pending adjudication. The Court stayed the High Court's judgment, allowing further proceedings post-adjudication. en-us Mon, 23 Mar 2009 00:00:00 +0530 Fri, 12 Jun 2015 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48370 The Supreme Court held that the misdeclaration of description and value could constitute smuggling under the Customs Act. It questioned the High Court's decision to unconditionally release the seized currency, emphasizing the need for due process and caution in handling potentially confiscatable items pending adjudication. The Court stayed the High Court's judgment, allowing further proceedings post-adjudication. Case-Laws Customs Mon, 23 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48370