2019 (1) TMI 1726

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....llant was caught red-handed on 22-3-2013 from Nagpur Airport while carrying 1200.950 gm of gold valued at Rs. 27,02,137.50 beneath his socks to evade Customs duty of Rs. 9,74,121/-. Proceeding was initiated against him and vide Order-in-Original dated 27-5-2014, order was passed for absolute confiscation of seized gold along with penalty of Rs. 6,75,000/- under Section 112(a) and 112(b) and penalty of Rs. 75,000/- u/s 114AA of Customs Act, 1962. In the appeal before the Commissioner (Appeals), he modified the Order-in-Original by setting aside absolute confiscation and imposing fine of Rs. 5,50,000/- under Section 125(1) of Customs Act, 1962 subject to payment of appropriate customs duty along with interest in terms of Section 125(2) of Cus....

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.... for which he prays to set aside the order passed by Commissioner (Appeals). 3. Respondent remained absent during hearing of the appeal. 4. We have perused the case record as well as judgment passed by the Hon'ble Supreme Court, Delhi in Om Prakash Bhatia's case. Relevant interpretation of "prohibited goods", as made in para 9 of the said judgment is reproduced below for ready reference : "From the aforesaid definition, it can be stated that (a) if there is any prohibition of import or export of goods under the Act or any other law for the time being in force, it would be considered to be prohibited goods; and (b) this would not include any such goods in respect of which the conditions, subject to which the goods ar....

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....ion applies to every type of "prohibition". That prohibition may be complete or partial. Any restriction on import or export is to an extent a prohibition. The expression "any prohibition" in Section 111(d) of the Customs Act, 1962 includes restrictions. Merely because Section 3 of the Imports and Exports (Control) Act, 1947, uses three different expressions "prohibiting", "restricting" or "otherwise controlling", we cannot cut down the amplitude of the words "any prohibition" in Section 111(d) of the Act. "Any prohibition" means every prohibition. In other words all types of prohibitions. Restrictions is one type of prohibition. From item (I) of Schedule I, Part IV to Import (Control) Order, 1955, it is clear that import of living animals ....