customs act 1962

In the present case, the petitioner is alleged to have been carrying a huge quantity of foreign currency on their person or in-hand baggage or in their checked-in-baggage, and would attempt to smuggle out the same.

It was further submitted that as per the Customs Act 1962, and the regulations pertaining to the import of goods of foreign origin there was no obligation whatsoever to make imports of the goods only after verification.