(A) Sea Customs Act (8 of 1878) , S.75— Rules under - Passengers (Non-Tourist) Baggage Rules (Promulgated by notification No. 122 D/- 19-11-1960) - (Notification explained by Govt. of India, Ministry of Commerce and Industries. Import Trade Control Public Notice No. 1-ITC (PN)/61, D/- 02-01-1961, Cl.4) - Pet animals - Meaning of - Horse whether pet animal. There is no such species of animal known as "pet animal". Certain Kind of animals or birds are often domesticated and when a particular person becomes fond of such an animal or bird it may be said to have become a "pet of that person, and may be called a 'pet animal'. It is subjective expression. The appellant dealt in horses, especially racing horses. It was intended that he would take a lease of the mare "Jury Maid" and it would be impregnated by his stallion "Pieta" and then it would be returned to its owner together with the foals. Held that this operation would be within the ordinary scope of the appellant's business. In the present case, the mare "Jury Maid" was not the "pet" of any particular person. The appellant had not even seen the mare when it arrived in India. It could not be said that he became fond of it at any relevant point of time. Even if the Baggage Rules, as well as the Public Notice No. 1-ITC (PN)/61 were applicable to this case, the mare "Jury Maid" did not come under ....