2023 (12) TMI 266

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....r. Arunsh Sharma, Ms. Suhani Mathur, Mr. Jatin Kumar Gaur & Mr. Gurpreet Singh Gulati, Advs. For the Respondent : None ORDER 1. The Commissioner of Customs assails the validity of the order dated 26 December 2018 passed by the Additional Secretary acting as the Revisional Authority and who has in terms of the said order permitted the respondent to redeem the confiscated gold subject to pa....

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....ce. However, a reading of the latter part of Section 2(33) clearly leads us to conclude that goods which have been imported in violation of a condition for import would also fall within its ambit. If Section 2(33) were envisaged to extend only to goods the import of which were explicitly proscribed alone, there would have been no occasion for the authors of the statute to have spoken of goods impo....

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....tion 11 of the Act. This in fact reaffirms our conclusion that Section 2(33) would not only cover situations where an import may be prohibited but also those where the import of goods is either restricted or regulated. A fortiori and in terms of the plain language and intent of Section 2(33), an import which is effected in violation of a restrictive or regulatory condition would also fall within t....

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....he FTDR. This more so since, for reasons aforenoted, we have already found that the power to prohibit as embodied in those two provisions itself envisages a notification or order which may stop short of a complete proscription and merely introduce a restriction or condition for import. xxxx xxxx xxxx 153. The submission addressed by the learned amicus does not commend acceptance ....