shall be liable,- (i) in the case of goods in respect of which any prohibition is in force under this Act or any other ... greater; (ii) in the case of dutiable goods, other than prohibited goods, to a penalty [not exceeding the duty sought to be evaded on such
shall be liable,- (i) in the case of goods in respect of which any prohibition is in force under this Act or any other ... greater; (ii) in the case of dutiable goods, other than prohibited goods, to a penalty [not exceeding the duty sought to be evaded or five
improperly imported goods, etc.
- The following goods brought from a place outside India shall be liable to confiscation:- (a) any goods imported ... prohibition imposed by or under this Act or any other law for the time being in force; (e) any dutiable or prohibited goods found concealed
connection with export of goods, he shall be punishable, - (i) in the case of an offence relating to,- (A) any goods the market price ... duty exceeding thirty lakh of rupees; or (C) such categories of prohibited goods as the Central Government may, by notification in the Official Gazette, specify
under this Act; (33) "prohibited goods" means any goods the import or export of which is subject to any prohibition under this
Confiscation of goods attempted to be improperly exported, etc.
- The following export goods shall be liable to confiscation:- (a) any goods attempted to be exported ... substitution, Clause (i) read as under:-" (i) any dutiable or prohibited goods or goods entered for exportation under claim for drawback which do not correspond
Section 47 in The Customs Act, 1962
47. Clearance of goods for home consumption.
- [(1)] [ Section 47 renumbered as sub-Section (1) thereof ... satisfied that any goods entered for home consumption are not prohibited goods and the importer has paid the import duty, if any, assessed thereon
arising therefrom; or (c) section 11 (offence of importing or exporting prohibited goods) of the Customs Act, 1962 (52 of 1962); or (d) sections
Clearance of goods for exportation.
- Where the proper officer is satisfied that any goods entered for export are not prohibited goods and the exporter
question of actual user being able to use or not any prohibited goods can only arises after the goods have passed Customs barrier ... licensing authority may have is to prosecute the person for importing prohibited goods under section 5 of the Imports and Exports (Control
