https://www.taxtmi.com/caselaws?id=798544 Breach of import conditions for gold jewellery, including passenger ineligibility, inadequate foreign stay, non-declaration, non-payment of duty in convertible foreign currency and excess quantity, renders restricted gold prohibited goods for confiscation purposes. Redemption in lieu of confiscation under Section 125 of the Customs Act is discretionary for prohibited goods, not a right. Refusal may rest on non-declaration, concealment, the nature and quantity of gold, and failure to establish lawful import. Judicial review under Article 226 is limited and does not extend to substituting that discretion unless its exercise is arbitrary or perverse. en-us Thu, 23 Jul 2026 00:00:00 +0530 Wed, 09 Sep 2026 09:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798544 Breach of import conditions for gold jewellery, including passenger ineligibility, inadequate foreign stay, non-declaration, non-payment of duty in convertible foreign currency and excess quantity, renders restricted gold prohibited goods for confiscation purposes. Redemption in lieu of confiscation under Section 125 of the Customs Act is discretionary for prohibited goods, not a right. Refusal may rest on non-declaration, concealment, the nature and quantity of gold, and failure to establish lawful import. Judicial review under Article 226 is limited and does not extend to substituting that discretion unless its exercise is arbitrary or perverse. Case-Laws Customs Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798544