Mandatory sanitary import permit controls meat imports; goods entered without it were treated as smuggled and confiscable.

Import of meat without the mandatory sanitary import permit was treated as a violation of the statutory import restriction already notified in the Gazette under the Live-stock Importation Act, 1898. The later trade notice did not create the restriction; it only reflected the existing legal position. As the consignments were brought in without the required permit, the goods were treated as smuggled goods under the Customs Act, 1962, making them liable to confiscation and connected penalty.

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Issues: Whether import of meat without a sanitary import permit was liable to confiscation and penalty notwithstanding the subsequent trade notice, and whether such goods could be treated as smuggled goods.

Analysis: The import restriction had been notified in the Gazette of India under Section 3A of the Live-stock Importation Act, 1898 and was in public domain well before the consignments were imported. The trade notice relied upon by the appellants merely referred to the existing legal position and did not create the restriction. Since the imports were made without the mandatory permit, the goods were imported in violation of law. On that basis, the goods were treated as smuggled goods within Section 2(39) of the Customs Act, 1962 and were liable to confiscation, with connected penalty consequences.

Conclusion: The challenge failed. The goods were rightly treated as restricted and smuggled goods, and confiscation and penalty were sustained.

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