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Customs - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Goods in respect of which any prohibition is in force in the ...


Clarification: Section 112 bans goods explicitly prohibited from import, not those smuggled against import laws.

May 3, 2016

Case Laws     Customs     HC

Goods in respect of which any prohibition is in force in the context of Section 112 would imply to goods which are prohibited from being imported and not goods which have been smuggled into the country in contravention of the procedure established by law for the import thereof - HC

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