https://www.taxtmi.com/caselaws?id=793274 Notified gold concealed in a passenger's rectum/body cavity remained liable to absolute confiscation because no lawful acquisition or transport documents were produced, the concealment indicated intent to evade customs detection, and the burden under Section 123 of the Customs Act was not discharged. The text also states that the goods were treated as foreign-origin and imported in contravention of customs law, so confiscation was upheld. On penalty, the deliberate concealment and failure to prove lawful possession were said to establish knowing involvement in the smuggling attempt, making penalty under Sections 112(a) and 112(b) sustainable. The appellate challenge was thus stated to fail on both confiscation and penalty. en-us Thu, 11 Jun 2026 00:00:00 +0530 Fri, 12 Jun 2026 08:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793274 Notified gold concealed in a passenger's rectum/body cavity remained liable to absolute confiscation because no lawful acquisition or transport documents were produced, the concealment indicated intent to evade customs detection, and the burden under Section 123 of the Customs Act was not discharged. The text also states that the goods were treated as foreign-origin and imported in contravention of customs law, so confiscation was upheld. On penalty, the deliberate concealment and failure to prove lawful possession were said to establish knowing involvement in the smuggling attempt, making penalty under Sections 112(a) and 112(b) sustainable. The appellate challenge was thus stated to fail on both confiscation and penalty. Case-Laws Customs Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793274