Delhi HC Upholds Penalties under Customs Act for Gold Smuggled with mens-rea

Rameshwar Tiwari Vs Union of India & Ors (Delhi High Court) Introduction: The case of Rameshwar Tiwari vs. Union of India & Ors before the Delhi High Court involves penalties imposed under Sections 112(a) & 112(b) of the Customs Act for smuggling gold. This article provides a comprehensive analysis of the court’s judgment and the implications thereof. Detailed Analysis: The petitioner, Rameshwar Tiwari, challenged the order dismissing his appeal against the confiscation of gold and the imposition of penalties. The court reviewed the circumstances leading to Tiwari’s int...