Smuggling - Gold Bars - Import of Personal baggage - The ...
Case Laws Customs
July 2, 2020
Smuggling - Gold Bars - Import of Personal baggage - The appellant had made wrong declaration, therefore, it is clear that the appellant had a malafide intention to escape with the smuggled gold without payment of duty - the adjudicating authority has rightly exercised his discretion to absolute confiscate of gold bars
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