important aspects

1. PROHIBITION
ON IMPORT
AND EXPORT
OF GOODS
ANISH J PARASHAR DEPUTY
DIRECTOR NACIN VADODARA

2. RELEVANT
PROVISIONS
OF CUSTOMS
ACT 1962
• WHAT IS GOODS UNDER CUSTOMS ACT 1962
• SECTION-2(22)
"goods" includes -
(a) vessels, aircrafts and vehicles;
(b) stores;
(c) baggage;
(d) currency and negotiable instruments; and
(e) any other kind of movable property;

3. GOODS AS DEFINED IN OTHER ACTS
SALE OF GOODS ACT
• Goods means every kind of moveable
property
• other than actionable claims and
money;
• and includes stock and shares, growing
crops, grass, and things attached to or
forming part of the land which are
agreed to be severed before sale or
under the contract of sale.
GOODS AND SERVICES ACT
2017
• Goods means every kind of movable
property
• other than money and securities
• but includes actionable claim, growing
crops, grass and things attached to or
forming part of the land which are
agreed to be severed before supply or
under a contract of supply;

4. PROHIBITED AND RESTRICTED GOODS
PROHIBITED GOODS customs
act 1962
• 2(33) "prohibited goods" means 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;
RESTRICTED GOODS ft(d&r)act
1992
• Import of items is permitted under an
Import Licence / Authorisation /
Permission granted by the DGFT.
Application for import of ‘Restricted’
items may be made in ANF 2B, as per
details policy / procedure prescribed in
Chapter 2 of FTP and HBPv1.

5. EXPORT TRADE CONTROL
• A. Free Goods
• Goods listed as “Free” in the Export Licensing Schedule may also be exported
without an export licence as such but they are subject to conditions laid out
against the respective entry. The fulfillment of these conditions can be checked
by authorized officers in the course of export.
• B. Restricted Goods The restricted items can be permitted for export under
licence. The procedures / conditionalities wherever specified against the
restricted items may be required to be complied with, in addition to the general
requirement of licence in all cases of restricted items.
• C. Prohibited Goods The prohibited items are not permitted to be exported. An
export licence will not be given in the normal course for goods in the prohibited
category. No export of rough diamond shall be permitted unless accompanied by
Kimberley Process (KP) Certificate as specified by Gem & Jewellery EPC
(GJEPC).

6. Prohibitions on importation and exportation of
goods
• Section 11. Power to prohibit importation or exportation of goods.
The purposes referred to in this section are the following :
(a) the maintenance of the security of India;
(b) the maintenance of public order and standards of decency or morality;
(c) the prevention of smuggling;
(d) the prevention of shortage of goods of any description;
(e) the conservation of foreign exchange and the safeguarding of balance of payments;
(f) the prevention of injury to the economy of the country by the uncontrolled import or
export of gold or silver;
(g) the prevention of surplus of any agricultural product or the product of fisheries;

7. Prohibitions
on
importation
and
exportation
of goods
• (h) the maintenance of standards for the
classification, grading or marketing of goods
in international trade;
• (i) the establishment of any industry;
• (j) the prevention of serious injury to domestic
production of goods of any description;
• (k) the protection of human, animal or plant life or
health;
• (l) the protection of national treasures of artistic,
historic or archaeological value;
• (m) the conservation of exhaustible natural resources;
• (n) the protection of patents, trademarks 1[,
copyrights, designs and geographical indications];

8. Prohibitions on
importation and
exportation of
goods
• (o) the prevention of deceptive practices;
• (p) the carrying on of foreign trade in any goods by the
State, or by a Corporation owned or controlled by the
State to the exclusion, complete or partial, of citizens of
India;
• (q) the fulfilment of obligations under the Charter of the
United Nations for the maintenance of international peace
and security;
• (r) the implementation of any treaty, agreement or
convention with any country;
• (s) the compliance of imported goods with any laws
which are applicable to similar goods produced or
manufactured in India;
• (t) the prevention of dissemination of documents
containing any matter which is likely to prejudicially affect
friendly relations with any foreign State or is derogatory to

9. Prohibitions on
importation and
exportation of
goods
• (u) the prevention of the contravention of any law
for the time being in force; and
• (v) any other purpose conducive to the interests of the
general public.

10. Prohibited goods at a
glance

11. Prohibited
goods at
a glance

12. Restricted
goods at a
glance

13. Restricted goods at a glance

14. Case study
• Sri Bimal Kumar Modi vs Union Of India &
Ors on 11 April, 2014
NOTIFICATION No. 12 (RE – 2013)/2009-
2014 New Delhi, the 13th May, 2013
Notification No. 67/2013-Customs (N.T.) New
Delhi, 25th June, 2013