2010 (1) TMI 1153 - SCH - Customs

Prohibited goods - import - Held that - Applying the ratio of the judgment in the case of Om Prakash Bhatia v. Commissioner of Customs, Delhi 2003 (7) TMI 74 - SUPREME COURT OF INDIA , the assessee did not fulfil the basic eligibility criteria, which makes the imported item a prohibited goods - SLP dismissed - decided against petitioner.

Summary

The Supreme Court dismissed the special leave petition as the assessee did not meet the basic eligibility criteria for importing prohibited goods, following the judgment in Om Prakash Bhatia v. Commissioner of Customs, Delhi.