HIND TRADING COMPANY vs UNION OF INDIA & ANR.

The Supreme Court ruled that Section 5(3) of the Land Customs Act, 1924 does not mandate that imported goods must always be accompanied by a permit at all times and places. The Court held that once the permit is obtained and duty paid, the goods become part of the general mass of similar goods in India, and the importer is not obliged to retain the permit with the consignment. The Court quashed the confiscation order, finding that the appellant did not commit any offence under the cited provisions.