TaxTMI 
TaxTMI 
1970 (9) TMI 36
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....ated 2nd January, 1961 and (2) whether the expression "prohibition" contained in Section 111(d) of the Customs Act, 1962 (which will hereinafter be referred to as the Act) includes prohibition of imports coupled with a power to permit importation under certain conditions. 2. The facts relevant for the purpose of deciding the points in issue are not many. They may now be stated. The appellant, Sheikh Mohd. Omer, as found by the High Court was a dealer in horses especially in racing horses. He was breeding horses out of mares owned by him. He owned two stallions by name "Pieta" and "Rontgen". He claimed to have had a considerable reputation as race horse owner and for racing with horses bred by himself. He appears to have won several prize....
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....appellant contravened the provisions of the Act. 4. Section 111(d) of the Act provides : "The following goods brought from a place outside India shall be liable to confiscation :- **** (d) any goods which are imported or attempted to be imported or are brought within the Indian customs waters for the purpose of being imported, contrary to any prohibition imposed by or under this Act or any other law for the time being in force." 5. "Prohibited goods" is defined in Section 2(33) of the Act. That definition reads : "Prohibited goods' means any goods the import or export of which is subject to any prohibition under this Act or any other law for the time being in force but does not include any such goods in respect of which th....
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.... (1) Save as otherwise provided in this order, no person shall import any goods of the description specified in Schedule I, except under, and in accordance with, a licence or a customs clearance permit granted by the Central Government or by any officer specified in Schedule II." 9. The relevant Entry is to be found in Item I of Schedule I in Part IV which is as follows :- "Sl. No. Name of Article Item of First Schedule to Indian Tariff Act, 1934 (1) (2) (3) Part IV 1. Animals, living all sorts I and I(I)." 10. By the notification dated January 2, 1961 referred to earlier certain exemptions were provided for personal baggage of a passenger. One of the exemptions granted is for clearanc....
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.... concerned, he had not even seen the mare when it arrived in India. It cannot be said that he became fond of it at any relevant point of time. In actual life we find that men have at times become fond of strange animals like lions, tigers and even crocodiles. It was not intended to make the baggage rules a warrant for transforming passengers ships into a Noah's Ark ............" 13. We entirely agree with those observations and reject the contention of the appellant that "Jury Maid" was a pet animal. 14. This takes us to the question whether by importing the mare "Jury Maid" the appellant contravened Section 111(d) read with Section 125 of the Act. It was urged on behalf of the appellant that expression "prohibition" in Section 111(d)....