9911796707
TMI Blog1970 (9) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... er the expression "prohibition" contained in Section 111(d) of the Customs Act, 1962 (which will hereinafter be referred to as the Act) includes prohibition of imports coupled with a power to permit importation under certain conditions. 2. The facts relevant for the purpose of deciding the points in issue are not many. They may now be stated. The appellant, Sheikh Mohd. Omer, as found by the High Court was a dealer in horses especially in racing horses. He was breeding horses out of mares owned by him. He owned two stallions by name "Pieta" and "Rontgen". He claimed to have had a considerable reputation as race horse owner and for racing with horses bred by himself. He appears to have won several prizes awarded for horse races. In Septembe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act. 4. Section 111(d) of the Act provides : "The following goods brought from a place outside India shall be liable to confiscation :- **** (d) any goods which are imported or attempted to be imported or are brought within the Indian customs waters for the purpose of being imported, contrary to any prohibition imposed by or under this Act or any other law for the time being in force." 5. "Prohibited goods" is defined in Section 2(33) of the Act. That definition reads : "Prohibited goods' means any goods the 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 permitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any goods of the description specified in Schedule I, except under, and in accordance with, a licence or a customs clearance permit granted by the Central Government or by any officer specified in Schedule II." 9. The relevant Entry is to be found in Item I of Schedule I in Part IV which is as follows :- "Sl. No. Name of Article Item of First Schedule to Indian Tariff Act, 1934 (1) (2) (3) Part IV 1. Animals, living all sorts I and I(I)." 10. By the notification dated January 2, 1961 referred to earlier certain exemptions were provided for personal baggage of a passenger. One of the exemptions granted is for clearance of one dog, pet animal and birds in a limited number subject to certain conditions. 11. Now we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at any relevant point of time. In actual life we find that men have at times become fond of strange animals like lions, tigers and even crocodiles. It was not intended to make the baggage rules a warrant for transforming passengers ships into a Noah's Ark ............" 13. We entirely agree with those observations and reject the contention of the appellant that "Jury Maid" was a pet animal. 14. This takes us to the question whether by importing the mare "Jury Maid" the appellant contravened Section 111(d) read with Section 125 of the Act. It was urged on behalf of the appellant that expression "prohibition" in Section 111(d) must be considered as a total prohibition and that expression does not bring within its fold the restrictions impos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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