https://www.taxtmi.com/caselaws?id=75109 Conditional customs exemption imports do not become prohibited goods merely because exemption conditions are breached; they become dutiable and may be subject to customs adjudication. Fraud or suppression requires evidentiary proof, and fraud, if established, makes a contract voidable rather than void from inception. Refund and quantification claims involving contested facts, material values, dismantling, and party conduct require evidence and are unsuitable for writ determination. The arbitration agreement remains independent of the underlying contract under the Arbitration and Conciliation Act, 1996, so allegations that the contract is void do not invalidate the arbitration clause; remaining disputes must proceed to arbitration. en-us Tue, 01 Apr 2008 00:00:00 +0530 Wed, 26 Oct 2016 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75109 Conditional customs exemption imports do not become prohibited goods merely because exemption conditions are breached; they become dutiable and may be subject to customs adjudication. Fraud or suppression requires evidentiary proof, and fraud, if established, makes a contract voidable rather than void from inception. Refund and quantification claims involving contested facts, material values, dismantling, and party conduct require evidence and are unsuitable for writ determination. The arbitration agreement remains independent of the underlying contract under the Arbitration and Conciliation Act, 1996, so allegations that the contract is void do not invalidate the arbitration clause; remaining disputes must proceed to arbitration. Case-Laws Customs Tue, 01 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75109