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of <h1>Supreme Court dismisses special leave petition for importing prohibited goods due to ineligibility.</h1> <h3>Samynathan Murugesan Versus Commissioner</h3> The Supreme Court dismissed the special leave petition as the assessee did not meet the basic eligibility criteria for importing prohibited goods. - ... Prohibited goods - import - Held that: - Applying the ratio of the judgment in the case of Om Prakash Bhatia v. Commissioner of Customs, Delhi [2003 (7) TMI 74 - SUPREME COURT OF INDIA], the assessee did not fulfil the basic eligibility criteria, which makes the imported item a prohibited goods - SLP dismissed - decided against petitioner. The Supreme Court dismissed the special leave petition as the assessee did not meet the basic eligibility criteria for importing prohibited goods, following the judgment in Om Prakash Bhatia v. Commissioner of Customs, Delhi.
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