https://www.taxtmi.com/caselaws?id=81382 Import of tyres, tubes and flap sets was not covered by the Open General Licence or the permissive agent provisions because the OGL entry applied to an approved association of vehicle owners, while the importers were only acting under a letter of authority and did not show recognition by the concerned State Director of Industries. Exemption under Notification No. 185/88-Cus. was also unavailable because the prescribed certificate from the Department of Industrial Development was not produced and the importers were not shown to be the qualifying association. On that basis, the goods remained liable to confiscation under the Customs law, and the redemption fine was sustained. en-us Mon, 10 Jun 1991 00:00:00 +0530 Fri, 24 Jun 2011 12:25:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81382 Import of tyres, tubes and flap sets was not covered by the Open General Licence or the permissive agent provisions because the OGL entry applied to an approved association of vehicle owners, while the importers were only acting under a letter of authority and did not show recognition by the concerned State Director of Industries. Exemption under Notification No. 185/88-Cus. was also unavailable because the prescribed certificate from the Department of Industrial Development was not produced and the importers were not shown to be the qualifying association. On that basis, the goods remained liable to confiscation under the Customs law, and the redemption fine was sustained. Case-Laws Customs Mon, 10 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81382