2010 (1) TMI 1153

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ustoms
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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d that, in the present case, the assessee did not fulfil the basic eligibility criteria, which makes the imported item a prohibited goods; hence, we see no reason to interfere with the impugned order. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X