https://www.taxtmi.com/caselaws?id=41362 Breach of a condition in an import licence did not, by itself, authorise confiscation and penalty under the Sea Customs Act, 1878. Section 167(8) applied to goods whose import was prohibited or restricted under that Act, while Section 3(2) of the Imports and Exports (Control) Act, 1947 treated goods covered by an order under Section 3(1) as prohibited goods for customs purposes. Although the amendment to Section 5 extended penal liability for contravention of a licence condition, it did not enlarge the confiscatory power so as to permit confiscation of goods imported under a valid licence merely because a condition was breached. The proper consequence was prosecution under the amended Section 5. en-us Fri, 23 Oct 1970 00:00:00 +0530 Fri, 08 Aug 2014 08:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41362 Breach of a condition in an import licence did not, by itself, authorise confiscation and penalty under the Sea Customs Act, 1878. Section 167(8) applied to goods whose import was prohibited or restricted under that Act, while Section 3(2) of the Imports and Exports (Control) Act, 1947 treated goods covered by an order under Section 3(1) as prohibited goods for customs purposes. Although the amendment to Section 5 extended penal liability for contravention of a licence condition, it did not enlarge the confiscatory power so as to permit confiscation of goods imported under a valid licence merely because a condition was breached. The proper consequence was prosecution under the amended Section 5. Case-Laws Customs Fri, 23 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41362