Given below are a legal principle and a factual situation. Apply the given legal principle to the factual situation and select the most appropriate answer to the question given below:
Legal Principle: Ignorance of fact is excused but ignorance of law is no excuse.
Fact: X was a passenger from Zurich to Manila in a Swiss plane. When the plane landed at the airport of Bombay on 28 November 1962, it was found on searching that X carried 34 kg of gold bars in his baggage and that he had not declared it in the 'manifest for transit'. On 26 November 1962, The Government of India had issued a notification modifying its earlier exemption, making it mandatory now that gold must be declared in the 'manifest' of the aircraft.