Commissioner Of Customs (Ep), Mumbai vs Prayag Exporters Pvt. Ltd.

The Supreme Court addressed whether Section 113(d) of the Customs Act applies to goods that are not prohibited for export and upon which no export duty is leviable. The Court upheld the Tribunal's finding that Clause (d) of Section 113 is applicable specifically to prohibited goods. Consequently, the appeal filed by the Commissioner of Customs was dismissed as the goods in question did not fall under the category of prohibited exports.