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M.B. SHAH AND ARUN KUMAR, JJ.
COMMISSIONER OF CUSTOMS (EP), MUMBAI, MAHARASHTRA — APPELLANT
Versus
PRAYAG EXPORTERS (P) LTD. — RESPONDENT
Civil Appeal No. 4230 of 2001
Decided on April 8, 2003
Customs Act - Prohibited Goods - Interpretation of Section 113
Fact of the Case:
The appeal was filed against a judgment regarding the application of Clause (d) of Section 113 of the Customs Act to prohibited goods.
Finding of the Court:
The court found that Clause (d) of Section 113 would not apply to the case as the goods in question were not prohibited for export and no export duty was leviable on them.
Issues: Interpretation of Clause (d) of Section 113 of the Customs Act
Ratio Decidendi: The court's decision was influenced by the interpretation of the provision that Clause (d) of Section 113 would apply in cases of prohibited goods and would not apply to the facts of the present case.
Final Decision: The appeal was dismissed based on the finding that no interference was called for with the impugned judgment and order.
ORDER
1. Heard the learned counsel for the parties.
2. This appeal is filed against the judgment and order dated 18-8-2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, West Zonal Bench at Mumbai in Appeal No. C/195-V/2000-Bom. whereby the b Tribunal has arrived at the conclusion that it has taken consistent view that Clause (d) of Section 113 of the Customs Act would apply in cases of prohibited goods and would not apply to the facts of the present case.
Admittedly, goods in question are not prohibited for export and no export duty is leviable on the said goods. In this view of the matter, no interference is called for with the impugned judgment and order. Hence, this appeal is dismissed.
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