https://www.taxtmi.com/caselaws?id=280590 An imported mare leased for breeding was held not to fall within the "pet animal" exemption, because that exemption applies to an animal kept as a personal pet and ordinarily carried in baggage. The import therefore remained subject to import control restrictions requiring the relevant licence or customs clearance permit. Where goods were imported without complying with that licence condition, the resulting prohibition was treated as a prohibition for customs purposes, making the goods liable to confiscation. In such cases, Section 125 did not impose a mandatory duty to offer redemption on payment of fine, and the customs authority was not bound to grant that option. en-us Mon, 07 Feb 1966 00:00:00 +0530 Sat, 11 May 2019 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280590 An imported mare leased for breeding was held not to fall within the "pet animal" exemption, because that exemption applies to an animal kept as a personal pet and ordinarily carried in baggage. The import therefore remained subject to import control restrictions requiring the relevant licence or customs clearance permit. Where goods were imported without complying with that licence condition, the resulting prohibition was treated as a prohibition for customs purposes, making the goods liable to confiscation. In such cases, Section 125 did not impose a mandatory duty to offer redemption on payment of fine, and the customs authority was not bound to grant that option. Case-Laws Customs Mon, 07 Feb 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280590