https://www.taxtmi.com/caselaws?id=799913 Gold bracelets recovered during frisking at a domestic airport, outside a customs area, require a reasonable belief supported by circumstances that they are smuggled before seizure under the Customs Act, 1962. Recovery at the domestic airport, recorded purity of the bracelets, and the absence of an investigation establishing smuggling do not support that belief. Section 110 therefore does not apply on these facts; the bracelets are not liable to confiscation and no penalty is imposable. en-us Wed, 16 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799913 Gold bracelets recovered during frisking at a domestic airport, outside a customs area, require a reasonable belief supported by circumstances that they are smuggled before seizure under the Customs Act, 1962. Recovery at the domestic airport, recorded purity of the bracelets, and the absence of an investigation establishing smuggling do not support that belief. Section 110 therefore does not apply on these facts; the bracelets are not liable to confiscation and no penalty is imposable. Case-Laws Customs Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799913