https://www.taxtmi.com/article/detailed?id=16296 Importation of goods into India is regulated through a dual framework of the Foreign Trade Policy and Handbook of Procedures issued by DGFT, read with the Customs Act, 1962 and allied laws. Goods may be classified as free, restricted, or prohibited; prohibited goods are absolutely barred from import except in narrowly defined exceptional cases such as specific statutory exemptions or sovereign authorisations. The prohibition operates on considerations of public morality, public health, environmental protection, national security, intellectual property protection, wildlife conservation, and other treaty-based obligations. Customs law enforces that classification at the border through notification, detention, confiscation, and penal mechanisms. en-us Tue, 28 Apr 2026 07:30:32 +0530 Tue, 28 Apr 2026 07:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16296 Importation of goods into India is regulated through a dual framework of the Foreign Trade Policy and Handbook of Procedures issued by DGFT, read with the Customs Act, 1962 and allied laws. Goods may be classified as free, restricted, or prohibited; prohibited goods are absolutely barred from import except in narrowly defined exceptional cases such as specific statutory exemptions or sovereign authorisations. The prohibition operates on considerations of public morality, public health, environmental protection, national security, intellectual property protection, wildlife conservation, and other treaty-based obligations. Customs law enforces that classification at the border through notification, detention, confiscation, and penal mechanisms. Articles Customs - Import - Export - SEZ Tue, 28 Apr 2026 07:30:32 +0530 https://www.taxtmi.com/article/detailed?id=16296