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
confiscation
of improperly imported goods which reads as thus:-
"111. Confiscation of improperly imported goods, etc.--
The following goods brought from a place outside ... 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
High Court......................78
Whether the goods in question are of ‘prohibited goods’ category?...........90
Whether the goods in question are liable to absolute confiscation ... question are not falling in the category of
banned or totally prohibited goods and hence, they have rightly been
ordered to be released with payment
importer cannot have an intention to evade a
prohibition against import, for the prohibited goods have already been
imported. A person who receives goods with ... taking a case of prohibition) that if the prohibition
is still in force, the person who acquires possession of prohibited goods
knowing them
taking a case of prohibition) that if the
prohibition is still in force, the person who acquires
possession of prohibited goods knowing them ... dealt with as if they were duty paid goods or goods
which had not evaded the prohibition or restriction. The
purpose
illegal attempt to export the goods succeeds and the goods sought to be exported in violation of the prohibition or restriction imposed under Section ... applied only to dutiable and prohibited goods. It is nobody's case that the goods are prohibited ones.
(3) There was no misdeclaration
shall allow clearance of the goods, if he is satisfied that the import of the goods is not prohibited."
the Court observed as follows ... goods are attempted to be exported and the attempt to export the goods necessarily precedes the actual export of the goods, Goods become liable
Directorate Of Revenue Intelligence vs M/S Prk Diamonds Pvt. Ltd. & Anr. on 24
Held the
export of goods was impliedly barred under the conditions of
Open General Licence-Goods exported were "Prohibited goods"-
Confiscation and penalty ... goods because
the goods were not included in Schedule I or III to the
Export Control Order nor was the export of goods prohibited
taking a case of prohibition) that if the prohibition is still in force, the person who acquires possession of prohibition goods knowing them ... goods. So long as the prohibition lasts any person who comes into possession of prohibited goods, though he may not be concerned in the actual
