Attempt to smuggle gold is liable for absolute confiscation

Rakesh Luthra Vs Commissioner of Customs (Airport & General) (CESTAT Delhi) CESTAT Delhi held that attempt to smuggle gold by breaching the condition for import makes it a prohibited goods. Accordingly, such prohibited goods cannot be allowed to be redeemed on payment of redemption fine or cannot be permitted for re-export. Hence, such prohibited goods is liable for absolute confiscation. Facts- Appellants arrived on 08.06.2019 at New Delhi by Air India Flight from Bangkok and walked through Green Channel and they all were intercepted near the exit gate of the Customs Arrival Hall. Post se...