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 Ban

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