2006 (2) TMI 529

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....ember (J)]. - This application filed by the Revenue (Appellant) seeks stay of operation of the impugned order, whereby the lower appellate authority held that the goods attempted to be imported by the respondents were not "prohibited" within the meaning of this expression used in Section 113(d) of the Customs Act and further that, on such goods, no duty was leviable. Learned SDR represents the ap....

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.... Prayag Exporters (P) Ltd. - 2003 (155) E.L.T. 4 (S.C.), wherein certain goods which were attempted to be exported were held not to be "prohibited" and accordingly Section 113(d) was held to be inapplicable. On merits, learned Commissioner (Appeals) rejected a confessional statement of a functionary of the company and decided in favour of the party. The Revenue is aggrieved by this decision of the....

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....ortation could be subject to certain prescribed conditions to be fulfilled before or after clearance of goods and that, if such conditions were not fulfilled, it would amount to "prohibited" goods. This view was taken by following the court's earlier judgments in Sheikh Mohd. Omer v. Collector - 1983 (13) E.L.T. 1439 (S.C.) and Toolsidass Jewraj v. Additional Collector - 1991 (53) E.L.T. 518 (S.C.....