SHEIKH MOHAMMAD OMER Vs. COLLECTOR OF CUSTOMS CALCUTTA

JUDGEMENT

(1.) THE Judgment of the court was delivered by

(2.) IN this appeal by certificate two questions of law arise namely : (1) whether on the facts of this case the mare "Jury Maid" can be considered as a "pet animal" within the meaning of that expression in the notification issued by the government of INdia, Ministry of Commerce and INdustries, Import Trade Control Public Notice No. 1-I. T. G. (PN)/61, dated 2/01/1961 and (2) whether the expression "prohibition" contained in Section 111(d) of the Customs Act, 1962 (which will hereinafter be referred to as the Act) includes prohibition of imports coupled with a power to permit importation under certain conditions.

(3.) FROM this definition, it is clear that "prohibited goods" under the Act includes also such goods as may be imported by complying with the prescribed conditions. It is admitted that the import of horses or mares is not prohibited under the Act. Therefore the question is whether such import is prohibited "by any other law for the time being in force".