TaxTMI 
TaxTMI 
2009 (3) TMI 208
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....hite coloured crystalline powder purported to be Ketamine Hydrochloric valued at Rs. 4,68,330/- (LMV) and Rs 15,61,100/- (IMV). It is therefore alleged that the applicant has committed an offence punishable under section 135 of the Customs Act, 1962. 3. The learned Counsel appearing on behalf of the applicant submitted that the offence in question would not fall under section 135(1) and that it would fall under the provisions of section 135(1)(ii). It is submitted that the learned Single Judge of this Court has held that the offence punishable under section 135(1)(ii) is a bailable offence. Counsel for the applicant invited my attention to the judgment of the learned Single Judge of this Court (Coram : A.M. Khanwilkar, J.) reported in 20....
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....held that prohibition referred to in that section apply to every type of prohibition. 5. In my view, submission made by the learned Counsel appearing on behalf of the applicant cannot be accepted. Sub-clause (C) of section 135(1)(i) reads as under :- "(C) such categories of prohibited goods as Central Government may, by notification in the Official Gazette, specify;" Under the said sub-clause (C), therefore, the Central Government may, by notification, in the Official Gazette specify such categories of goods which are prohibited by the Government. The word "prohibited goods" has been defined under the Act. Sub-clause (33) of section 2 defines prohibited goods as under :- "(33) "prohibited goods" means any goods the import or exp....
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....prohibition under this Act or any other law for the time being in force. Secondly, from the said definition it is clear that such goods in respect of which the conditions subject to which goods are permitted to be imported or exported have been complied with, do not fall within the definition of the word "prohibited goods" as a natural corollary, therefore, where conditions have been imposed for export or import of such goods and if such conditions are not complied with then, in that event, those goods would also fall within the category of "prohibited goods". In the instant case, under the Notification issued by the Government referred to hereinabove and referred to in the reply of the respondent, an express condition has been imposed on t....
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....my notice the Notification which was issued by the Central Government prohibiting import or export of food grains and, therefore, the said observation has been made. It is apparent that in view of provisions of section 2(33) of the Customs Act, the said observation was made without taking into consideration the said definition and, therefore the said observation is incorrect. The said observation in the said order will not be of any assistance to the applicant herein. 8. So far as submission of the Counsel for the applicant that offence punishable under section 135(1)(ii) is bailable offence in view of the judgment of the learned Single Judge of this Court delivered by A.M. Khanwilkar. J., is concerned, the Counsel for Union of India has....