What is Smuggling?
Import-Export is the backbone of our country.
There are two laws discrete.
(1)The Law for men.
(2)The Law for things.
When things are exported there is Export duty to pay
before sending goods to a foreign country.
When anything is imported from any foreign country,
there is import duty to pay.
Customs duty is thus chargeable on (2) above.Law for things that is-goods.
Any act or omission for goods liable for confiscation under
Custom Act is Smuggling.
Goods include Vessels Aircraft and Vehicles,
Baggage, currency, negotiable instruments, any other
kind of movable property. Movable property includes chattel.
(1). Illegally bringing into India a boat load of refugees is
Not an act of Smuggling. It relates to (1).Law for Men. Immigration.
(2). Illegally bringing into India a boat load of horses is
an act of Smuggling. Horses are chattel. Horses are
covered under Chapter I. of Customs Tariff.
(3). Illegally bringing into India US $ 20,000 is an act of
Smuggling, currency being goods as listed above.
(4). Illegally taking out of India,Antiques rare painting,
Rare coins is smuggling as they are goods as stated above.
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