https://www.taxtmi.com/caselaws?id=81575 The appeal challenged the confiscation of a consignment under Section 111(d) of the Customs Act due to non-compliance with Open General Licence (OGL) conditions and industrial licence requirements. The court found that subsequent compliance with endorsement requirements before clearance, despite initial non-compliance, should suffice for OGL clearance. It emphasized the exercise of discretionary powers under Section 111, concluding that confiscation was unwarranted given the circumstances and compliance efforts. The confiscation order and fine were set aside, allowing the appeal. en-us Fri, 18 Oct 1991 00:00:00 +0530 Mon, 27 Jun 2011 15:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81575 The appeal challenged the confiscation of a consignment under Section 111(d) of the Customs Act due to non-compliance with Open General Licence (OGL) conditions and industrial licence requirements. The court found that subsequent compliance with endorsement requirements before clearance, despite initial non-compliance, should suffice for OGL clearance. It emphasized the exercise of discretionary powers under Section 111, concluding that confiscation was unwarranted given the circumstances and compliance efforts. The confiscation order and fine were set aside, allowing the appeal. Case-Laws Customs Fri, 18 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81575