https://www.taxtmi.com/caselaws?id=83162 For OGL imports subject to actual-user conditions, possession of a valid registration certificate at the time of clearance is essential; shipment-stage compliance is insufficient, so absence of a valid certificate renders the import unauthorised. The record also showed that the importing firm's existence was not established, as the stated address was residential and no firm was found there. On natural justice, a personal hearing had been granted and an adjournment request was declined only after adequate opportunity, so the confiscation and penalty were not vitiated. Omission to specify the precise sub-section of Section 112 was not fatal where the penalty basis was otherwise clear. en-us Tue, 02 Mar 1993 00:00:00 +0530 Mon, 11 Jul 2011 13:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83162 For OGL imports subject to actual-user conditions, possession of a valid registration certificate at the time of clearance is essential; shipment-stage compliance is insufficient, so absence of a valid certificate renders the import unauthorised. The record also showed that the importing firm's existence was not established, as the stated address was residential and no firm was found there. On natural justice, a personal hearing had been granted and an adjournment request was declined only after adequate opportunity, so the confiscation and penalty were not vitiated. Omission to specify the precise sub-section of Section 112 was not fatal where the penalty basis was otherwise clear. Case-Laws Customs Tue, 02 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83162