https://www.taxtmi.com/caselaws?id=72475 Once imported goods are cleared by customs under Section 47 of the Customs Act, 1962 after examination, duty assessment, and payment, that clearance reflects adjudication on whether the goods are prohibited goods under Section 2(33). On that basis, the import licensing authority cannot reopen the same import under Clause 8 of the Import (Control) Order, 1955 and treat it as unauthorised on the same facts. The earlier customs clearance prevails, and a contrary debarment based on the identical transaction is without jurisdiction. en-us Tue, 04 Mar 1986 00:00:00 +0530 Thu, 19 May 2011 17:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72475 Once imported goods are cleared by customs under Section 47 of the Customs Act, 1962 after examination, duty assessment, and payment, that clearance reflects adjudication on whether the goods are prohibited goods under Section 2(33). On that basis, the import licensing authority cannot reopen the same import under Clause 8 of the Import (Control) Order, 1955 and treat it as unauthorised on the same facts. The earlier customs clearance prevails, and a contrary debarment based on the identical transaction is without jurisdiction. Case-Laws Customs Tue, 04 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72475