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2018 (2) TMI 752 - HC - CustomsSmuggling - Gold - petitioners’ case is that while it is true that they were carrying gold, this was in no sense contraband and there was no attempt to smuggle gold - denial of opportunity to declare their goods because they were purportedly arrested at the aerobridge ramp at the exit of the aircraft even before they arrived at the immigration counters and before they could approach the custom desks to declare their goods - Held that: - it is always open to the Adjudicating Authority, after viewing the additional material, to reiterate his previous conclusion if he finds that there is no material on DVDs to support the petitioners’ case, or to hold that in any view of the matter, the petitioners’ submissions even after viewing the sufficient material cannot be sustained - appeal allowed by way of remand.
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