{"id":62653,"date":"1970-09-04T00:00:00","date_gmt":"1970-09-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sheikh-mohd-omer-vs-collector-of-customs-calcutta-on-4-september-1970"},"modified":"2015-04-27T17:40:05","modified_gmt":"2015-04-27T12:10:05","slug":"sheikh-mohd-omer-vs-collector-of-customs-calcutta-on-4-september-1970","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sheikh-mohd-omer-vs-collector-of-customs-calcutta-on-4-september-1970","title":{"rendered":"Sheikh Mohd. Omer vs Collector Of Customs, Calcutta &amp; &#8230; on 4 September, 1970"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Sheikh Mohd. Omer vs Collector Of Customs, Calcutta &amp; &#8230; on 4 September, 1970<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1971 AIR  293, \t\t  1971 SCR  (2)\t 35<\/div>\n<div class=\"doc_author\">Author: K Hegde<\/div>\n<div class=\"doc_bench\">Bench: Hegde, K.S.<\/div>\n<pre>           PETITIONER:\nSHEIKH MOHD.  OMER\n\n\tVs.\n\nRESPONDENT:\nCOLLECTOR OF CUSTOMS, CALCUTTA &amp; ORS.\n\nDATE OF JUDGMENT:\n04\/09\/1970\n\nBENCH:\nHEGDE, K.S.\nBENCH:\nHEGDE, K.S.\nGROVER, A.N.\n\nCITATION:\n 1971 AIR  293\t\t  1971 SCR  (2)\t 35\n 1970 SCC  (2) 728\n\n\nACT:\nCustoms\t Act, 1962, s. 111(d)-\"Any prohibition\" if  includes\nrestrictions-Mare imported for breeding, if pet animal.\n\n\n\nHEADNOTE:\nThe  appellant,\t a breeder of horses imported into  India  a\nmare  \"Jury  Maid\", for purpose of  breeding.\tThe  customs\nauthorities  objected on the ground that the mare  had\tbeen\nimported  in contravention of the provisions of the  Imports\nand  Exports (Control) Act. 1947 and confiscated  the  mare.\nOn  the questions, (i) whether the mare was a  \"pet  animal\"\nwithin\tthe meaning of that expression in  the\tnotification\ndated January 2, 1961 issued by the Government and therefore\nexempt\tas personal baggage acd (ii) whether the  expression\n\"prohibition\"  contained  in s. 111(d) of the  Customs\tAct,\n1962  includes prohibition of imports Coupled with it  power\nto permit importation under certain conditions,\nHELD  : (i) The mare \"Jury Maid\" was not a 'pet animal'.   A\npet  is\t \"any  animal  tamed and  fondled\".   There  was  no\nevidence  to show that jury maid was tamed or  treated\twith\nfondness by the appellant.  He obtained that animal on lease\nfor certain specified purpose and in respect of that  animal\nhe had only a business connection.\n(ii)The expression \"any prohibition\" in s. 111\t(d) of\tthe\nCustoms Act, 1962, includes restrictions.  Merely because s.\n3 of the Imports and Exports (Control) Act, 1947, uses three\ndifferent   expressions\t \"prohibiting\",\t  'restricting\"\t  cr\n\"otherwise  controlling,\"  the\tamplitude of  the  word\t any\nprohibition  in\t s. 111 (d) of the Act cannot be  cut  down.\n\"Any prohibition\" means every prohibition and restriction is\none  type of prohibition.  From item (1) of Sch.  I Part  IV\nto  Import Control Order. 1955, it is clear that  import  of\nliving\tanimals\t of  all sorts is  prohibited.\tBut  Certain\nexceptions art, provided for.  But none the less the  prohi-\nbition continues.\n\n\n\nJUDGMENT:\n<\/pre>\n<p>CIVIL APPELLATE JURISDICTION : Civil Appeal 1645 of 1966.<br \/>\nAppeals from the judgment and order dated February, 7,\t1966<br \/>\nof the Calcutta High Court in Appeal No. 114 of 1965.<br \/>\nA. N. Sinha and P. K. Mukherjee, for the appellant.<br \/>\nB.   Sen and S. P. Nayar, for the respondent.<br \/>\nThe Judgment of the Court was delivered by<br \/>\nHegde, J. In this appeal by certificate two questions of law<br \/>\narise namely (1) whether on the facts of this case the\tmare<br \/>\n&#8220;&#8216;Jury Maid&#8221; can be considered as a &#8220;pet animal&#8221; within\t the<br \/>\nmeaning of that expression in the notification issued by the<br \/>\nGovernment of<br \/>\n<span class=\"hidden_text\">36<\/span><br \/>\nIndia,\tMinistry  of Commerce and Industries,  Import  Trade<br \/>\nControl Public Notice No. 1 I.T.C.(PN)\/61 dated 2nd  January<br \/>\n1961 and (2) whether the expression &#8220;prohibition&#8221;  contained<br \/>\nin  S.\t111  (d)  of  the  Customs  Act\t 1962  (which\twill<br \/>\nhereinafter be referred to as the Act) includes\t prohibition<br \/>\nof imports coupled with a power to permit importation  under<br \/>\ncertain conditions.\n<\/p>\n<p>The facts relevant for the purpose of deciding the points in<br \/>\nissue are not many.  They may now be stated.  The appellant,<br \/>\nSheikh Mohd.  Omer, as found by the High Court was a  dealer<br \/>\n&#8216;in  horses  especially in racing horses.  He  was  breeding<br \/>\nhorses out of mares owned by him.  He owned two stallions by<br \/>\nname  &#8220;Pieta&#8221;  and  &#8220;Rontgen&#8221;.\tHe claimed  to\thave  had  a<br \/>\nconsiderable  reputation as race horse owner and for  racing<br \/>\nwith horses bred by him races. In  September, 1964,  the<br \/>\nappellant went to Europe.  While he wasin  Switzerland\t he<br \/>\nreceived  a  letter from M\/s.\tBritish\t Blood-stock  Agency<br \/>\nLtd.,  London  informing him that one- of  its\tclients\t was<br \/>\ninterested in obtaining a foal by stallion &#8220;Pieta&#8221; from\t the<br \/>\nsaid client&#8217;s Brood Mare.  After some correspondence it\t was<br \/>\nagreed\tthat  the  Glasgow Stud Farm  would  lease  a  brown<br \/>\nEnglish\t mare  to the appellant which would  be\t shipped  to<br \/>\nIndia  and  would be kept there pending\t her  producing\t two<br \/>\nfoals by the appellant&#8217;s breeding race hot-se &#8220;Pieta&#8221;  after<br \/>\nwhich  the  mare will be returned to with on,,-\t foal.\t The<br \/>\nappellant  returned to Calcutta on November 7, 1964 by\tair.<br \/>\nAt  the Dum Dum Airport he gave a declaration  showing\tthat<br \/>\nhis  seven  unaccompanied bagages will follow by sea  or  by<br \/>\nair.   &#8216;Eventually, &#8220;Jury Maid&#8221; was shipped to\tCalcutta  by<br \/>\ns.s  &#8216;Chinkoa&#8221; which reached Calcutta port on  December\t 25,<br \/>\n1964.\tWhen  the appellant tried to take  delivery  of\t the<br \/>\nsame,  the Customs authorities objected on the\tground\tthat<br \/>\nthe   mare  had\t been  imported\t in  contravention  of\t the<br \/>\nprovisions  of the imports and Exports (Control) Act,  1947.<br \/>\nAfter  due enquiry the Customs authorities  confiscated\t the<br \/>\nmare.  At this stage, it may be mentioned that when the mare<br \/>\ncame  to India, it was pregant.\t After its arrival in  India<br \/>\nit  gave: birth to a foal and thereafter it died.  The\tfoal<br \/>\ngiven birth by it is alive.\n<\/p>\n<p>The  first question that arises for decision is\t whether  by<br \/>\nimporting the mare in question the appellant contravened the<br \/>\nprovisions of the Act.\n<\/p>\n<p>Section 111 (d) of the Act provides:\n<\/p>\n<blockquote><p>\t      &#8220;The following goods brought from a place out-<br \/>\n\t      side India shall be liable to confiscation:&#8211;\n<\/p><\/blockquote>\n<blockquote><p>\t      (d)any   goods   which  are   imported   or<br \/>\n\t      attempted to be imported or are brought within<br \/>\n\t      the Indian customs<br \/>\n<span class=\"hidden_text\">\t      37<\/span><br \/>\n\t      waters  for  the purpose\tof  being  imported,<br \/>\n\t      contrary\tto  any prohibition  imposed  by  or<br \/>\n\t      under  this Act or any other law for the\ttime<br \/>\n\t      being in force.&#8221;\n<\/p><\/blockquote>\n<blockquote><p>\t      &#8220;Prohibited  goods&#8221; is defined in S. 2(33)  of<br \/>\n\t      the Act.\tThat definition reads :<br \/>\n\t      &#8221;\t &#8220;prohibited  goods&#8221;  means  any  goods\t the<br \/>\n\t      import  or export of which is subject  to\t any<br \/>\n\t      prohibition  under this Act or any  other\t law<br \/>\n\t      for  the\ttime  being in force  but  does\t not<br \/>\n\t      include any such goods in respect of which the<br \/>\n\t      conditions  subject  to which  the  goods\t are<br \/>\n\t      permitted to be imported or exported have been<br \/>\n\t      complied with.&#8221;\n<\/p><\/blockquote>\n<p>From  this definition, it is clear that\t &#8220;prohibited  goods&#8221;<br \/>\nunder the Act includes also such goods as may be imported by<br \/>\ncomplying  with the prescribed conditions.  It\tis  admitted<br \/>\nthat  the import of horses or mares is not prohibited  under<br \/>\nthe  Act.  Therefore the question is whether such import  is<br \/>\nprohibited &#8220;by any other law for the time being in force.&#8221;<br \/>\nSection 3(1) of the Imports and Exports (Control) Act, 1947&#8242;<br \/>\nprovides :\n<\/p>\n<blockquote><p>\t      &#8220;Powers  to prohibit or restrict\timports\t and<br \/>\n\t      exports.-\n<\/p><\/blockquote>\n<blockquote><p>\t      (1)The  Central  Government may,\tby  order<br \/>\n\t      published\t  in  the  Official  Gazette,\tmake<br \/>\n\t      provision\t for  prohibiting,  restricting\t  or<br \/>\n\t      otherwise\t controlling,  in all  cases  or  in<br \/>\n\t      specified classes of cases and subject to such<br \/>\n\t      exceptions, if any as may be made by or  under<br \/>\n\t      the order;\n<\/p><\/blockquote>\n<blockquote><p>\t      (a)the  import, export, carriage\tcoastwise<br \/>\n\t      or  shipment as ships&#8217; stores of goods of\t any<br \/>\n\t      specified descripttion;\n<\/p><\/blockquote>\n<blockquote><p>\t      (b)the  bringing into any port or place  in<br \/>\n\t      India  of goods of any  specified\t description<br \/>\n\t      intended\tto  be taken out  of  India  without<br \/>\n\t      being  removed from the ship or conveyance  in<br \/>\n\t      which they are being carried.&#8221;\n<\/p><\/blockquote>\n<p>In  exercise of the powers conferred by s. 3 of the  Imports<br \/>\nand&#8217;  Exports (Control) Act, 1947, the Government  of  India<br \/>\npromulgated  an order known as the &#8220;Imports Control&#8221;  Order,<br \/>\n1955  dated  7th December, 1955.  Clause 3(1)  of  the\tsaid<br \/>\norder reads<br \/>\n\t      &#8220;Restriction  on Import of Certain  Goods.-(I)<br \/>\n\t      Save  as otherwise provided in this order,  no<br \/>\n\t      person   shall   import  any  goods   of\t the<br \/>\n\t      description  specified in Schedule  1,  except<br \/>\n\t      under, and in accordance with, a licence or  a<br \/>\n\t      customs\tclearance  permit  granted  by\t the<br \/>\n\t      Central Government or by any officer specified<br \/>\n\t      in Schedule II.&#8221;\n<\/p>\n<p><span class=\"hidden_text\">38<\/span><\/p>\n<p>The relevant Entry is to be found in Item I of Schedule I in<br \/>\npart IV which is as follows:&#8211;<\/p>\n<pre>\nSL.  Name  of Article\t\t   Item of First Schedule to\nNo.\t\t\t\t   Indian Triff Act 1934.\n(1)\t (2)\t\t\t\t     (3)\n\t  Part IV\n1.   Animals,\t\t\t   living all I and I (1).\n     sorts.\n<\/pre>\n<p>By  the\t notification  dated January  2,  1961\treferred  to<br \/>\nearlier\t certain  exemptions  were  provided  for   personal<br \/>\nbaggage\t of a passenger.  One of the exemptions\t granted  is<br \/>\nfor clearance of one dog, pet animal and birds in a  limited<br \/>\nnumber subject to certain conditions.\n<\/p>\n<p>Now we shall go back to the question whether &#8220;Jury Maid&#8221; can<br \/>\nbe  considered\tas  a pet animal.  A  pet  is  explained  in<br \/>\nConcise Oxford Dictionary of Current English as &#8220;any  animal<br \/>\ntamed and kept as favourite or treated with fondness.&#8221;<br \/>\nThe shorter Oxford Dictionary explains that word thus:\n<\/p>\n<blockquote><p>\t      &#8220;Any animal that is domesticated or tamed\t and<br \/>\n\t      kept as a favourite or treated with  fondness,<br \/>\n\t      esp. applied to a lamb reared by hand.&#8221;\n<\/p><\/blockquote>\n<p>The  same word is explained in Chamber&#8217;s  Twentieth  Century<br \/>\nDictionary thus<br \/>\n&#8220;Any animal, tamed and fondled.&#8221;\n<\/p>\n<p>There  is  no evidence to show that &#8220;Jury Maid&#8221;\t was  tamed.<br \/>\nThat  apart the &#8220;Jury Maid&#8221; was not fondled or treated\twith<br \/>\nfondness by the appellant.  He obtained that animal on lease<br \/>\nfor certain specified purpose.\tIn respect of that animal he<br \/>\nhad only a business connection.\t Rejecting the contention of<br \/>\nthe appellant that &#8220;Jury Maid&#8221; is a pet animal, the  learned<br \/>\njudges\tof  the appellate bench of the Calcutta\t High  Court<br \/>\nobserved :\n<\/p>\n<blockquote><p>\t      &#8220;There  is no such species of animal known  as<br \/>\n\t      &#8220;Pet  animal&#8221;.  What happens is  that  certain<br \/>\n\t      kind   of\t  animals   or\t birds\t are   often<br \/>\n\t      domesticated  and\t when  a  particular  person<br \/>\n\t      becomes fond of such an animal or bird it\t may<br \/>\n\t      be said to have become a &#8220;pet&#8221; of that  person<br \/>\n\t      and  may\tbe called a &#8220;pet animal&#8221;.  It  is  a<br \/>\n\t      subjective  expression.  In the present  case,<br \/>\n\t      the  mare &#8220;Jury Maid&#8221; was not the &#8221;    pet&#8221; of<br \/>\n\t      any   particular\tperson.\t  So  far   as\t the<br \/>\n\t      appellant\t is concerned,-he had not even\tseen<br \/>\n\t      the mare when it arrived in India.  It  cannot<br \/>\n\t      be  said\tthat  he became fond of\t it  at\t any<br \/>\n\t      relevant\tpoint  of time.\t In actual  life  we<br \/>\n\t      find  that men have at times fond\t of  strange<br \/>\n\t      animals like<br \/>\n<span class=\"hidden_text\">\t      39<\/span><br \/>\n\t      lions, tigers and even crocodiles.  It was not<br \/>\n\t      intended\tto make the baggage rules a  warrant<br \/>\n\t      for  transforming\t passengers  ships  into   a<br \/>\n\t      Noah&#8217;s Ark.. . .&#8221;\n<\/p><\/blockquote>\n<p>We  entirely  agree with those observations and\t reject\t the<br \/>\ncontention  of\tthe  appellant that &#8220;Jury Maid&#8221;\t was  a\t pet<br \/>\nanimal.\n<\/p>\n<p>This takes us to the question whether by importing the\tmare<br \/>\n&#8220;Jury Maid&#8221; the appellant contravened S. 111(d) read with s.<br \/>\n125  of\t the Act.  It was urged on behalf of  the  appellant<br \/>\nthat   expression  &#8220;prohibition&#8221;  in  s.  111(d)   must\t  be<br \/>\nconsidered  as a total prohibition and that expression\tdoes<br \/>\nnot  bring within its fold the restrictions imposed  by\t cl.<br \/>\n(3)  of the Imports Control Order, 1955.  According  to\t the<br \/>\nlearned\t Counsel  for the appellant cl. (3)  of\t that  order<br \/>\ndeals  with  the restrictions of import\t of  certain  goods.<br \/>\nSuch  a\t restriction cannot be considered as  a\t prohibition<br \/>\nunder  s. 111 (d)\t   I of the Act.  While\t elaborating<br \/>\nhis  argument the learned Counsel invited our  attention  to<br \/>\nthe  fact  that while s. 111 (d) of the Act  uses  the\tword<br \/>\n&#8220;prohibition&#8221;,\ts.  3 of the Imports and  Exports  (Control)<br \/>\nAct,  1947  takes in not merely prohibition of\timports\t and<br \/>\nexports,   it  also  includes  &#8220;restrictions  or   otherwise<br \/>\ncontrolling&#8221;  all  imports and exports.\t  According  to\t him<br \/>\nrestrictions  cannot  be  considered  as  prohibition\tmore<br \/>\nparticularly  under the Imports and Exports  (Control)\tAct,<br \/>\n1947 IIs that statute deals with &#8220;restrictions or  otherwise<br \/>\ncontfolling&#8221;  separately  from\tprohibitions.\tWe  are\t not<br \/>\nimpressed with this argument.  What cl. (d) of s. 111\tsays<br \/>\nis  that  any goods which are imported or  attempted  to  be<br \/>\nimported contrary to &#8220;any prohibition imposed by any law for<br \/>\nthe  time  being in force in this country&#8221; is liable  to  be<br \/>\nconfiscated.  &#8220;Any prohibition&#8221; referred to III that section<br \/>\napplies to every type of prohibition&#8221;.\tThat prohibition may<br \/>\nbe complete or partial.\t Any restriction on import or export<br \/>\nis  to\tan  extent  a  prohibition.   The  expression\t&#8220;any<br \/>\nprohibition&#8221; in s. III (d) of the Customs Act, 1962 includes<br \/>\nrestrictions.\tMerely\tbecause\t s. 3  of  the\tImports\t and<br \/>\nExports (Control) Act, 1947 uses three different expressions<br \/>\n&#8220;prohibiting&#8221;  &#8220;restricting&#8221; or &#8220;otherwise controlling&#8221;,  we<br \/>\ncannot cut down the amplitude of the word &#8220;any\tprohibition&#8221;<br \/>\nin  s.\t111(d) of the Act.  &#8220;Any  prohibition&#8221;\tmeans  every<br \/>\nprohibition.   In  other words all  types  of  prohibitions.<br \/>\nRestriction  is one type of prohibition.  From item  (1)  of<br \/>\nSchedule  I,  Part IV to Import Control Order, 1955,  it  is<br \/>\nclear  that  import  of\t living\t animals  of  all  sorts  is<br \/>\nprohibited.   But certain exceptions ire provided for.\t But<br \/>\nrone the less the prohibition continues.<br \/>\nIn  the result this appeal is dismissed with costs.   Y.  P.<br \/>\nAppeal dismissed.\n<\/p>\n<p><span class=\"hidden_text\">40<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Sheikh Mohd. Omer vs Collector Of Customs, Calcutta &amp; &#8230; on 4 September, 1970 Equivalent citations: 1971 AIR 293, 1971 SCR (2) 35 Author: K Hegde Bench: Hegde, K.S. PETITIONER: SHEIKH MOHD. OMER Vs. RESPONDENT: COLLECTOR OF CUSTOMS, CALCUTTA &amp; ORS. DATE OF JUDGMENT: 04\/09\/1970 BENCH: HEGDE, K.S. BENCH: HEGDE, K.S. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-62653","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sheikh Mohd. 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