https://www.taxtmi.com/caselaws?id=798727 Gold imported contrary to restrictions imposed under the Customs Act or any other law in force falls within the definition of prohibited goods. Import controls may arise from regulatory notifications and circulars, including restrictions limiting bulk imports to authorised agencies and passenger imports to the Baggage Rules. Importation by persons outside those permitted categories, including through an unauthorised land route, attracts confiscation consequences and the applicable Customs penalty regime. Where prohibited status is identified and the basis for penalty is disclosed, an adjudicating authority's failure to expressly cite the specific penalty clause does not invalidate the exercise of statutory power. en-us Thu, 10 Sep 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798727 Gold imported contrary to restrictions imposed under the Customs Act or any other law in force falls within the definition of prohibited goods. Import controls may arise from regulatory notifications and circulars, including restrictions limiting bulk imports to authorised agencies and passenger imports to the Baggage Rules. Importation by persons outside those permitted categories, including through an unauthorised land route, attracts confiscation consequences and the applicable Customs penalty regime. Where prohibited status is identified and the basis for penalty is disclosed, an adjudicating authority's failure to expressly cite the specific penalty clause does not invalidate the exercise of statutory power. Case-Laws Customs Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798727