Smuggling - Absolute confiscation of the seized gold of foreign ...

Customs

December 27, 2023

Smuggling - Absolute confiscation of the seized gold of foreign marking - Since the conditions for import of gold as per the notification issued by DGFT and the restrictions imposed by RBI have been violated, the gold in question has to be treated as ‘prohibited goods’ under Section 2(33). Consequently, it would fall within the definition of ‘smuggling ‘ under Section 2(39) which will render such goods liable to confiscation under Section 111 or Section 113 of the Act. - AT

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Smuggling - Absolute confiscation of the seized gold of foreign ...

Customs

December 27, 2023

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