2006 (8) TMI 377

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..... R, for the Respondent. [Order]. Heard both sides. Shri Z.B. Nagarkar, learned Consultant appearing for the appellants states that the appellants are not challenging the confiscation but they seek option to redeem the confiscated gold through these miscellaneous applications for rectification in view of the Tribunal s order No. A/104 to 107/WZB/2004/C-I dated 4-2-04 [2004 (175) E.L.T. 540 .....

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..... 1955. According to the learned counsel for the appellant clause 3 of that order deals with the restrictions of import of certain goods. Such a restriction cannot be considered as a prohibition under Section 111(d) of the Act. While elaborating his argument the learned counsel invited out attention to the fact that while Section 111(d) of the Act uses the word prohibition Section 3 of the Imports .....

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..... restriction on import or export is to an extent a prohibition. The expression any prohibition in Section 111(d) of the Customs Act, 1962 includes restrictions. Merely because Section 3 of the Import and Exports (Control) Act, 1947 uses three different expressions prohibiting , restricting or otherwise controlling we cannot cut down the amplitude of the word any prohibition in Section 111 .....

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