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Interplay of Smuggling of Foreign Currencies and Illegal Import of Gold through Passengers at International Airports
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Srinivasan Gopal
Superintendent of Central Tax at Office of Pr. Chief Commissioner of CGST & CX (DZ), New Delhi, India
Abstract
Foreign currency seizures have increased dramatically across the international airport and this development is, inter alia, directly related to the unauthorised importation of gold. This article examines the mutually beneficial relationship between the two, in which the benefactors use the services of the foot soldiers. Readers can gain a useful understanding of the complexities involved and the roles of various agencies, including but not limited to the DRI, Air Customs, CISF, Airlines, and other stake holders in the effective implementation of the provisions of the Customs Act, 1962, and FEMA, 1999, using various modes of operation across international airports.
Type
Research Paper
Information
International Journal of Law Management and Humanities, Volume 5, Issue 6, Page 38 - 97
DOI: https://doij.org/10.10000/IJLMH.113734Creative Commons
This is an Open Access article, distributed under the terms of the Creative Commons Attribution -NonCommercial 4.0 International (CC BY-NC 4.0) (https://creativecommons.org/licenses/by-nc/4.0/), which permits remixing, adapting, and building upon the work for non-commercial use, provided the original work is properly cited.
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Copyright © IJLMH 2021