Import prohibition under customs law requires a statutory bar on import, not merely restricted end use of goods.

Import goods are liable to confiscation under Section 111(d) of the Customs Act only where the import itself is prohibited by or under the Customs Act or another law in force. A restriction on later use of the goods does not amount to a prohibition on import. On the stated facts, no statutory bar on importing LPG conversion kits was shown, and the record indicated that the kits could have uses beyond motor vehicles. The notice seeking confiscation was therefore unsustainable, and the matter was decided in favour of the assessee.

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Issues: Whether import of LPG conversion kits could be treated as prohibited and liable to confiscation under Section 111(d) of the Customs Act, 1962 merely because their intended use in motor vehicles was said to be regulated under Section 52 of the Motor Vehicles Act, 1988.

Analysis: Liability under Section 111(d) arises only when the goods themselves are imported contrary to a prohibition imposed by or under the Customs Act or any other law in force. A restriction on the manner in which the imported goods may later be used is not the same as a prohibition on import. No specific provision was shown to prohibit import of the LPG conversion kits, and the record also indicated that the kits could be used for purposes other than motor vehicles. In the absence of an identifiable statutory bar on import, the notice could not be sustained.

Conclusion: The import was not shown to be prohibited, and the notice invoking confiscation was unsustainable; the decision was in favour of the assessee.

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