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Customs - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Smuggling - Gold - if a person in possession of the stolen gold ...


Proving Proper Declaration Prevents Gold Confiscation; Theft Proceedings Possible Under IPC, But Gold Not Smuggled Goods.

October 23, 2018

Case Laws     Customs     HC

Smuggling - Gold - if a person in possession of the stolen gold is able to establish that it had come into India after a proper declaration and compliance of the Act, no confiscation under the Act, can arise. Proceedings under the Indian Penal Code may be initiated by the police for theft, but it would not by reason of theft become smuggled goods.

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