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Section 2(39) of the Customs Act, 1962 defines “smuggling” as any act or omission which renders the goods, including gold, liable to be confiscated under Section 111 or Section 113 of this Act. Through this definition, it becomes clear that, as per the Customs Act of 1962, charges of gold smuggling can be levied upon an individual if he either improperly imports or exports any amount of gold, which could lead to its confiscation because of the violation of the customs laws in India. Defending such charges of gold smuggling is crucial, as it could lead to severe consequences in the personal and professional life of the person from whom the gold is seized.