https://www.taxtmi.com/caselaws?id=46400 Import goods are liable to confiscation under Section 111(d) of the Customs Act only where the import itself is prohibited by or under the Customs Act or another law in force. A restriction on later use of the goods does not amount to a prohibition on import. On the stated facts, no statutory bar on importing LPG conversion kits was shown, and the record indicated that the kits could have uses beyond motor vehicles. The notice seeking confiscation was therefore unsustainable, and the matter was decided in favour of the assessee. en-us Thu, 23 Nov 2000 00:00:00 +0530 Sat, 17 Jul 2010 15:47:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46400 Import goods are liable to confiscation under Section 111(d) of the Customs Act only where the import itself is prohibited by or under the Customs Act or another law in force. A restriction on later use of the goods does not amount to a prohibition on import. On the stated facts, no statutory bar on importing LPG conversion kits was shown, and the record indicated that the kits could have uses beyond motor vehicles. The notice seeking confiscation was therefore unsustainable, and the matter was decided in favour of the assessee. Case-Laws Customs Thu, 23 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46400