2023 (2) TMI 1185 - HC - Customs

Scope of definition of prohibited goods under Section 2(33) of the Customs Act, 1962 - petitioner contends that goods which can otherwise be imported albeit subject to licenses would not fall within the definition of prohibited goods - HELD THAT - The stand in this case appears to be contrary to the stand in that case. There is also lack of clarity as to which goods according to Union of India would be non-prohibited goods but, nonetheless, liable for confiscation. List for further hearing on 16.03.2023.

Summary

The Delhi High Court addressed the definition of 'prohibited goods' under the Customs Act, 1962, with the petitioner arguing against a broad interpretation. There was inconsistency in the government's stance on whether gold is considered prohibited goods. The case was listed for further hearing on 16.03.2023, with a Senior Advocate appointed as an Amicus Curiae. The parties were directed to provide soft copies of cited decisions to the Amicus Curiae.