https://www.taxtmi.com/caselaws?id=82613 Imports into an Export Processing Zone must conform to the Letter of Approval, project report or other applicable import authorisation. Lycra yarn that was not covered by the approved description was treated as unauthorised, and such non-conforming import was regarded as prohibited for customs purposes under the Imports Control regime. Because the goods were not covered by the requisite licence and the prescribed export-zone use conditions were not met, exemption under Notification No. 339/85-Cus. was unavailable. The same contravention also supported imposition of penalty under the Customs Act. en-us Mon, 31 May 1993 00:00:00 +0530 Wed, 06 Jul 2011 12:48:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82613 Imports into an Export Processing Zone must conform to the Letter of Approval, project report or other applicable import authorisation. Lycra yarn that was not covered by the approved description was treated as unauthorised, and such non-conforming import was regarded as prohibited for customs purposes under the Imports Control regime. Because the goods were not covered by the requisite licence and the prescribed export-zone use conditions were not met, exemption under Notification No. 339/85-Cus. was unavailable. The same contravention also supported imposition of penalty under the Customs Act. Case-Laws Customs Mon, 31 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82613