Proving Proper Declaration Prevents Gold Confiscation; Theft Proceedings Possible Under IPC, But Gold Not Smuggled Goods.

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Full Text of the Document

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....Smuggling - Gold - if a person in possession of the stolen gold is able to establish that it had come into India after a proper declaration and compliance of the Act, no confiscation under the Act, can arise. Proceedings under the Indian Penal Code may be initiated by the police for theft, but it would not by reason of theft become smuggled goods.....