customs authority and does not discharge the function under the FTDR Actg.
The proper authority who has to arrive at the satisfaction for conferring ... terms of the DEEC Scheme. The DGFT does not function under the FTDR Act, 1992 for the purposes of the Notification.
This view is also
word 'import' under Section 2(e) of the FTDR Act, 1992 and the definition of the word 'import' as given
necessary that the goods should be prohibited from import under FTDR for them to be confiscated under Section 111(d) . We observe that
December 1998 issued by the DGFT under Section 5 of the FTDR Act.
18. According to impugned order, the restriction imposed by Notification ... notification imposing a prohibition, in terms of Section 5 of the FTDR Act, 1992. Notification dated 1.11.1999 did not have any saving clause
definition of the 'import' under Section 2(e) of the FTDR Act, 1992 and the definition of the word 'import
find that the definitions of import in the FTDR Act, 1992 and the Customs Act, 1962 are similar and refer to the physical importation
follows. This provision exempts goods from application of Rules made under FTDR.
"Rule 3 (P) being goods imported temporarily imported first are used
