https://www.taxtmi.com/caselaws?id=171497 Confiscation under Section 111(d) of the Customs Act could be sustained only if the import was prohibited under a valid statutory order attracting the deeming fiction in Section 3(3) of the Foreign Trade (Development and Regulation) Act. The notification relied on was issued under Section 5 of that Act, not as an order under Section 3(2), so the statutory basis for treating the goods as prohibited was absent. On that footing, the Tribunal's view that confiscation and penalty could not stand was upheld, and the appeal was dismissed. en-us Fri, 20 Dec 2013 00:00:00 +0530 Tue, 23 Jun 2015 11:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171497 Confiscation under Section 111(d) of the Customs Act could be sustained only if the import was prohibited under a valid statutory order attracting the deeming fiction in Section 3(3) of the Foreign Trade (Development and Regulation) Act. The notification relied on was issued under Section 5 of that Act, not as an order under Section 3(2), so the statutory basis for treating the goods as prohibited was absent. On that footing, the Tribunal's view that confiscation and penalty could not stand was upheld, and the appeal was dismissed. Case-Laws Customs Fri, 20 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171497