RADHA KISHAN BHATIA vs UNION OF INDIA AND OTHERS

The Supreme Court held that under Section 167(8) of the Sea Customs Act, 1878, a person can only be penalized if they are 'concerned' in the illegal importation of goods prior to the completion of the offence. The Court found that mere possession of smuggled gold does not suffice to establish concern in the illegal importation, as the offence is completed once goods cross the customs frontier. The Court upheld the High Court's decision, stating that the Collector of Customs failed to record a necessary finding regarding the appellant's involvement in the smuggling act.