https://www.taxtmi.com/caselaws?id=200357 Section 3 of the Imports and Exports (Control) Act, 1947 authorises prohibition, restriction or control only in respect of goods of specified description, so a blanket export embargo framed only by destination exceeded the statutory power. The deeming provision in section 3(2) was held to operate only for customs consequences under section 11 of the Customs Act, 1962 and could not enlarge the substantive scope of the prohibition power under section 3(1). On that strict construction, a show cause notice founded on a general prohibition against exports to Rhodesia was without jurisdiction and was quashed. en-us Mon, 07 Jul 1975 00:00:00 +0530 Mon, 26 Mar 2018 17:37:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200357 Section 3 of the Imports and Exports (Control) Act, 1947 authorises prohibition, restriction or control only in respect of goods of specified description, so a blanket export embargo framed only by destination exceeded the statutory power. The deeming provision in section 3(2) was held to operate only for customs consequences under section 11 of the Customs Act, 1962 and could not enlarge the substantive scope of the prohibition power under section 3(1). On that strict construction, a show cause notice founded on a general prohibition against exports to Rhodesia was without jurisdiction and was quashed. Case-Laws Customs Mon, 07 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200357