https://www.taxtmi.com/caselaws?id=43244 Goods imported under a special import policy for domestic use may still be treated as prohibited for export where the policy scheme, headings, and operative conditions show by necessary implication that re-export in the same state is outside the permission granted. Clearance for home consumption under the Customs Act, 1962 is not, by itself, an absolute bar to later export; however, the relevant Open General Licence and policy language governing life-saving equipment intended for use in India did not contemplate export outside India. On that construction, attempted re-export attracted confiscation under Section 113(d) and penalty under Section 114. en-us Thu, 14 May 1992 00:00:00 +0530 Thu, 11 Dec 2025 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43244 Goods imported under a special import policy for domestic use may still be treated as prohibited for export where the policy scheme, headings, and operative conditions show by necessary implication that re-export in the same state is outside the permission granted. Clearance for home consumption under the Customs Act, 1962 is not, by itself, an absolute bar to later export; however, the relevant Open General Licence and policy language governing life-saving equipment intended for use in India did not contemplate export outside India. On that construction, attempted re-export attracted confiscation under Section 113(d) and penalty under Section 114. Case-Laws Customs Thu, 14 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43244