https://www.taxtmi.com/caselaws?id=30479 A DGFT notification issued under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 does not by itself create a deemed prohibition under Section 3(3) or render imported goods prohibited under Section 11 of the Customs Act, 1962. Only goods covered by an order under Section 3(2), read with the deeming provision in Section 3(3), can be treated as prohibited for customs purposes. On that basis, the confiscation of the imported goods could not be sustained, and the confiscation order was set aside in favour of the assessee. en-us Mon, 10 Mar 2008 00:00:00 +0530 Fri, 29 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30479 A DGFT notification issued under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 does not by itself create a deemed prohibition under Section 3(3) or render imported goods prohibited under Section 11 of the Customs Act, 1962. Only goods covered by an order under Section 3(2), read with the deeming provision in Section 3(3), can be treated as prohibited for customs purposes. On that basis, the confiscation of the imported goods could not be sustained, and the confiscation order was set aside in favour of the assessee. Case-Laws Customs Mon, 10 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30479