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2016 (8) TMI 340 - AT - CustomsConfiscation – baggage – gold bars brought from abroad without declaration – during the process of frisking two gold bars found – seizure – liable to confiscation – Held that: - respondents had been working abroad in Saudi Arabia for the last 14 months the quantity of gold is not a commercial quantity which cannot be said to be a quantity which the respondents could not purchase and import into India from their savings out of their earnings. Further, the respondents could have imported gold up to 1 Kg each subject to proper declaration. Thus a case of non-declaration is made out at best, against the respondents – the penalty imposed on the respondents, is adequate – appeal of revenue dismissed.
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