https://www.taxtmi.com/caselaws?id=94868 Imported mare was held not to fall within the ordinary meaning of "pet animal" because it was brought in for breeding under a business arrangement, so the baggage exemption did not apply and import control restrictions remained operative. A licence condition under the Imports and Exports (Control) Act, read with the Imports (Control) Order, was treated as a prohibition in law; import without compliance made the goods prohibited goods for Customs purposes. Confiscation under the Customs Act was therefore sustainable, and no mandatory option to pay fine in lieu of confiscation was required on the facts. en-us Mon, 07 Feb 1966 00:00:00 +0530 Mon, 05 Dec 2011 15:08:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94868 Imported mare was held not to fall within the ordinary meaning of "pet animal" because it was brought in for breeding under a business arrangement, so the baggage exemption did not apply and import control restrictions remained operative. A licence condition under the Imports and Exports (Control) Act, read with the Imports (Control) Order, was treated as a prohibition in law; import without compliance made the goods prohibited goods for Customs purposes. Confiscation under the Customs Act was therefore sustainable, and no mandatory option to pay fine in lieu of confiscation was required on the facts. Case-Laws Customs Mon, 07 Feb 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94868