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38. Therefore as per the judgments of Sheikh Mohd. Omer (supra) and Om Prakash Bhatia (supra) of the Apex Court even if the goods are not prohibited but if there is some restriction on its import or export then it will be prohibited goods but both the above noted judgments of Apex Court were delivered by two Judges, recently three Judges Bench of the Apex Court in the case of Commissioner of Customs Vs. Atul Automation Private Limited, (2019) 3 Supreme Court Cases 539 with regard to multi function device observed that MFDs were not prohibited but restricted items for import and further observed that there will exist fundamental distinction between what is prohibited and what is restricted. Therefore, from the case of Atul Automation (supra) it appears that on the basis of restriction on import a good cannot be said to be prohibited good in terms of Section 2 (33) Customs Act .