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2017 (9) TMI 1455 - MADRAS HIGH COURTRedemption fine - smuggling - electrical goods and iridium of highest purity - prohibited goods - Held that: - admittedly, the goods were not declared by the petitioners, while they landed in Chennai Airport - In terms of Section 3(3) of the Foreign Trade (D and R), Act, 1992, all goods, to which, sub-section (2) applies shall be deemed to be the goods, imported or exported, of which has been prohibited under Section 11 of the Act. Therefore, when the baggage of the petitioners was treated as non bona fide baggage, the goods therein were rightly treated as prohibited goods under Section 11 of the Act - petition dismissed - decided against petitioner.
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