Prohibited Goods and Smuggling - gold of foreign marking: Analyzing a Recent Decision in Customs Law

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....ent confiscation of foreign-origin gold under the provisions of the Customs Act, 1962. This case analysis explores the complex interplay between the definitions of 'prohibited goods', 'dutiable goods', and 'smuggling' within the framework of the Customs Act and the Foreign Trade (Development and Regulation) Act, 1992. II. Factual Background The case revolves around the se....

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....e Tribunal, drawing on jurisprudence, held that this term includes goods imported in violation of any prohibition or restriction under the Customs Act or any other law in force. Consequently, gold, though not explicitly prohibited, falls under this definition due to the restrictive conditions on its import. * Confiscation of Goods: Section 111(d) of the Act was pivotal in determining the confi....