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1 - 10 of 14 (0.40 seconds)Section 7 in The Foreign Trade (Development and Regulation) Act, 1992 [Entire Act]
The Foreign Trade (Development and Regulation) Act, 1992
The Customs Act, 1962
Section 114A in The Customs Act, 1962 [Entire Act]
M/S Om Prakash Bhatia vs Commissioner Of Customs, New Delhi on 7 July, 2003
15.7 Coming to the grievance in department's appeal, we observe
that Section 2(33) of the Customs Act, 1962 defines prohibited
goods as any goods 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 the
conditions subject to which the goods are permitted to be imported
or exported has been complied with. The Hon'ble Supreme Court in
the case of Om Prakash Bhatia Vs. Commissioner of Customs
reported as 2003 (155) ELT 423 (SC) defined the scope of
prohibited goods under Section 2(33) of the Customs Act, 1962 and
held as follows: