M.J.EXPORTS LTD. vs CUSTOMS,EX.&GOLD(CONTROL)APP.TRI.

The Supreme Court held that the importation of Haemodialysers under the Open General Licence (OGL) was subject to specific conditions, including that the goods could not be exported without prior approval from the Import-Export authorities. The Court interpreted the Imports (Control) Order, 1955, and the Customs Act, 1962, particularly Sections 25 and 113(d), to justify the confiscation of the goods and the imposition of penalties for unauthorized export. The ruling affirmed that the goods were classified as 'prohibited goods' under the relevant regulations, thus upholding the customs authorities' actions.