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Criminal Defense of Discharge in Gold Smuggling

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Published date: November 20, 2023
  • Location: Janak Puri, New Delhi, South West Delhi, Delhi, India
Section 2(39) of the Customs Act (CA), 1962 states that smuggling, in relation to goods, means that any act or omission which will render such goods liable to be confiscated under section 111 or section 113 of the said act. Section 111 and Section 113 of the aforesaid Act empower the officer of Customs to confiscate illegal import and export of goods. Section 11(1) of the Customs Act (CA), 1962 empowers the Central Government to prohibit, either subject to such condition or absolutely (to be fulfilled after and before clearance), export or import of any goods by the notification in the Official Gazette.

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