Nidhi Kapoor vs Principal Commissioner And Additional ... on 26 May, 2023
4. That then takes us to the merits of the order of confiscation. We
note that the importation of gold and carriage of bars by passengers
even if they be foreigners has been duly considered by the Court in
Nidhi Kapoor v. Principal Commissioner and Additional
Secretary to the Government of India & Ors. [2023 SCC OnLine
Del 5099]. While dealing with the issue of importation of gold into the
country, we had an occasion to extensively review the statutory
regime as well as the judgments which had been rendered by different
High Courts on the subject.