https://www.taxtmi.com/caselaws?id=343874 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. en-us Tue, 18 Apr 2017 00:00:00 +0530 Mon, 01 Jan 2018 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343874 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. Case-Laws Customs Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343874