Appellant's Gold Smuggling Attempt Leads to Absolute Confiscation Due to Breach of Import Limits for Ineligible Passengers.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Absolute Confiscation - Seeking redemption of prohibited goods - The appellant being an ineligible passenger could not have brought gold and clear after declaration on payment of duty. As, at that relevant time even an eligible passenger can bring only 1 Kg gold - The smuggling of gold by the appellant is proved beyond any doubt. So, it was rightly confiscated absolutely by the original adjudicating authority. - AT....