Prohibited goods :
The term “prohibited goods” has been defined under section 2(33) meaning “any goods the import or export of which is subject to any prohibition under this Act or any other law for the time being in force but does not include any such goods in respect of which the conditions subject to which the goods are permitted to be imported or exported have been complied with”.
This definition can be split as follows:
– any goods imports/exports of which is subject to any prohibition
– under this Act or any other law for the time being in force
– but does not include any such goods which complies with the conditions imposed.
Hence, this definition is of a wider scope which covers goods not only subject to prohibition under this Act but also under any other law in force. One exception is those goods which complies or fulfills the condition imposed on it.
The prohibition provided under the Customs Act is in four parts:
| Provisions | Sections | Chapter |
| General power to prohibit importation and exportation of goods | 11 | IV |
| Special prohibition relating to detection of illegally imported
goods and prevention/disposal thereof |
11A to 11G | IV A |
| Prevention or detection of illegal export of goods | 11H to 11 M | IV B |
| Power to exempt from the provisions of Chapters IVA and IVB | 11N | IV C |