https://www.taxtmi.com/caselaws?id=415727 Seized exotic animals and birds were not shown to be notified prohibited goods, nor brought within any legally operative prohibition under the Customs Act, the Wild Life (Protection) Act, 1972, or the foreign trade regime, so they were not liable to confiscation or penal consequences. As the foundational statutory ingredients of the customs offence were absent, continuation of the prosecution would serve no legitimate purpose and amounted to abuse of process. The High Court therefore exercised inherent jurisdiction to quash the customs case and set aside the proceedings. en-us Mon, 06 Dec 2021 00:00:00 +0530 Mon, 13 Dec 2021 08:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415727 Seized exotic animals and birds were not shown to be notified prohibited goods, nor brought within any legally operative prohibition under the Customs Act, the Wild Life (Protection) Act, 1972, or the foreign trade regime, so they were not liable to confiscation or penal consequences. As the foundational statutory ingredients of the customs offence were absent, continuation of the prosecution would serve no legitimate purpose and amounted to abuse of process. The High Court therefore exercised inherent jurisdiction to quash the customs case and set aside the proceedings. Case-Laws Customs Mon, 06 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415727