The Gujarat High Court upheld confiscation of concealed gold, holding that goods imported in breach of statutory restrictions are ‘prohibited’ under the Customs Act, and no automatic right to redemption exists.
Gujarat HC Affirms Confiscation of Smuggled Gold
In a ruling reinforcing customs enforcement, the Gujarat High Court upheld the outright confiscation of gold smuggled through concealment, declaring that such goods fall within the definition of “prohibited goods” under Section 2(37) of the Customs Act, 1962. The Court dismissed claims for release, stressing the breach of statutory import conditions.
The decision aligns with Section 112 of the Act, which mandates confiscation of goods imported contrary to law. The Court rejected arguments for leniency, noting that evasion of duties and concealment aggravate the offense.
Practitioner Takeaway: Courts are increasingly deferring to the strict enforcement of customs prohibitions. Legal challenges to confiscation must demonstrate lawful compliance, not mere appeals to equity.
Citations
- Customs Act, 1962, Section 2(37), Section 112