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 Nov. 1962 it was found on Searching that X carried 34 kg of Gold Bars on his person and that he had not declared it in the 'Manifest for Transit'. On 26th Nov. 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.