https://www.taxtmi.com/caselaws?id=81855 The Tribunal allowed the appeal against the Collector of Customs' orders confirming the confiscation of goods imported under specific licences. The goods, locks valued at Rs. 47,792, were sought to be cleared under Import Licence Numbers. The dispute arose as Customs claimed the goods were not usable in exported products, leading to confiscation under the Customs Act. The Tribunal held that once goods were covered by valid licences, they could not be confiscated based on their usability in exported products. The confiscation was set aside, granting consequential relief to the appellants. en-us Tue, 05 May 1992 00:00:00 +0530 Wed, 29 Jun 2011 12:59:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81855 The Tribunal allowed the appeal against the Collector of Customs' orders confirming the confiscation of goods imported under specific licences. The goods, locks valued at Rs. 47,792, were sought to be cleared under Import Licence Numbers. The dispute arose as Customs claimed the goods were not usable in exported products, leading to confiscation under the Customs Act. The Tribunal held that once goods were covered by valid licences, they could not be confiscated based on their usability in exported products. The confiscation was set aside, granting consequential relief to the appellants. Case-Laws Customs Tue, 05 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81855