https://www.taxtmi.com/caselaws?id=74888 A Letter of Authority holder, described as an agent of the licence-holder, cannot seek release of imported goods without first establishing a legally sustainable right under the licence and authority terms. The claim to locus standi had to be examined before sustaining absolute confiscation, because the goods remained the property of the licence-holder under the authority conditions. As the authorities had not considered this basic issue and the record was incomplete, the matter required fresh consideration after access to the relevant records and an opportunity of hearing. en-us Mon, 28 Nov 1988 00:00:00 +0530 Mon, 13 Jun 2011 11:23:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74888 A Letter of Authority holder, described as an agent of the licence-holder, cannot seek release of imported goods without first establishing a legally sustainable right under the licence and authority terms. The claim to locus standi had to be examined before sustaining absolute confiscation, because the goods remained the property of the licence-holder under the authority conditions. As the authorities had not considered this basic issue and the record was incomplete, the matter required fresh consideration after access to the relevant records and an opportunity of hearing. Case-Laws Customs Mon, 28 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74888