LEGAL PRINCIPLE: Ignorance of Fact is excused but ignorance of law is no excuse.
FACTS: 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 34kg of Gold Bars on his person and that he had not declared it in the 'Manifest for Transit'. On 26th November, 1962, the Government of India had issued a notification modifying its earlier-exemption, making it mandatory now that the gold must be declared in the "Manifest" of the aircraft.