https://www.taxtmi.com/caselaws?id=41347 A mare imported for a commercial breeding arrangement was not a "pet animal" for the baggage exemption, because it was not shown to be domesticated or kept as a personal favourite, so the exemption did not apply. The term "prohibition" in Section 111(d) of the Customs Act was held to include not only absolute bans but also restricted or conditional import controls under other law, including the Imports and Exports (Control) Act and the Import Control Order. On that footing, import in breach of those restrictions was unlawful and liable to confiscation. en-us Fri, 04 Sep 1970 00:00:00 +0530 Wed, 28 Jan 2015 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41347 A mare imported for a commercial breeding arrangement was not a "pet animal" for the baggage exemption, because it was not shown to be domesticated or kept as a personal favourite, so the exemption did not apply. The term "prohibition" in Section 111(d) of the Customs Act was held to include not only absolute bans but also restricted or conditional import controls under other law, including the Imports and Exports (Control) Act and the Import Control Order. On that footing, import in breach of those restrictions was unlawful and liable to confiscation. Case-Laws Customs Fri, 04 Sep 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41347