PRINCIPLE: Ignorantia juris non excusat and ingnorantia facit excusat.
FACT: George was a passenger from Zurich to Manila in a Swiss Plane. When the plane landed at the airport at Bombay on 28th Nov. 1962 it was found on search that George carried 34kgs of gold bars in person and that he had not declared it in the ‘manifest for transit’. On 26th Nov. 1962 Government of India issued a notification and modified its earlier exemption and now it is necessary that, the gold must be declared in the ‘manifest ‘of the aircraft.