Supreme Court · 1970 INSC 175 · Decided 4 September 1970
Sheikh MOHD. Omer v. Collector of Customs, Calcutta & ORS.
- Court
- Supreme Court of India
- Citation
- 1970 INSC 175 · [1971] 2 S.C.R. 35
- Case number
- CIVIL APPEAL No. 1645/1966
- Decided
- 4 September 1970
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
-----: A 8 c D. E F H 35 SHEIKH MOHD. OMER v. COLLECTOR OF CUSTOMS, CALCU1TA I: ORS. September 4, 1970 [K. S. HEGDE AND A. N. GROVER, JJ ] C11.H01ns Act, 1962, s. l l l (d)-"Any prOhibition" if includes restric­ tion\-Afare i111ported for brecdinR. if pet aninzal. The appellant, a pro­ visions of the Imports and Exports (Control) Act. 1947 and confiscated the mare. On the questions, (i) whether the mare was a "'pet animal" \\'ithin the meaning of that expression in the notification dated January 2. I 961 ·issued by the Government and therefore exempt as
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