Legal principle

Goods imported in breach of the conditions for import are prohibited goods; provisional release of seized goods is discretionary.

Court decision

The Division Bench held that goods whose import is permitted subject to conditions become prohibited goods when those conditions are not met. Gold imported in breach of the conditions can amount to smuggling, and provisional release under section 110A is discretionary and may be refused. The appeal was dismissed.

Facts

DRI seized about 5.5 kg of gold jewellery belonging to the appellant, alleging smuggling of Singapore-origin jewellery. The appellant sought provisional release under section 110A, arguing that gold is not "prohibited goods".

Key provisions

• Section 110 — Seizure of goods, documents and things
• Section 111 — Confiscation of improperly imported goods etc
• Section 110A — Provisional release of goods, documents and things seized
• Section 2 — Definitions