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of <h1>Supreme Court upholds mare import breach under Customs Act, broadening 'prohibition' interpretation.</h1> <h3>SHEIKH MOHD. OMER Versus COLLECTOR OF CUSTOMS, CALCUTTA AND OTHERS</h3> SHEIKH MOHD. OMER Versus COLLECTOR OF CUSTOMS, CALCUTTA AND OTHERS - 1983 (13) E.L.T. 1439 (SC), 1971 AIR 293, 1971 (2) SCR 35, 1970 (2) SCC 728 Issues:1. Whether the mare 'Jury Maid' can be considered a 'pet animal' under a specific notification.2. Whether the expression 'prohibition' in Section 111(d) of the Customs Act includes import restrictions under another law.Analysis:1. The case involved the import of a mare named 'Jury Maid' by a horse dealer for breeding purposes. The appellant claimed the mare should be considered a 'pet animal' under a government notification exempting personal baggage imports of pets. However, the court rejected this claim, stating that the appellant did not have a personal or fond relationship with the mare, as required for a pet designation. The court emphasized that the term 'pet animal' is subjective and does not apply in this commercial context.2. The appellant was charged with violating Section 111(d) of the Customs Act, which confiscates goods imported contrary to any prohibition. The appellant argued that the restrictions under the Imports Control Order, 1955, should not be considered a prohibition under Section 111(d). The court disagreed, ruling that the term 'prohibition' in Section 111(d) encompasses all types of import restrictions, including those specified in the Imports Control Order. The court clarified that restrictions are a form of prohibition and upheld the confiscation of the mare due to the violation of import regulations.In conclusion, the Supreme Court dismissed the appeal, affirming that the mare importation breached the Customs Act due to the broader interpretation of 'prohibition' to include import restrictions. The court's decision highlights the importance of compliance with import regulations and the expansive scope of prohibitions under the law.
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