https://www.taxtmi.com/caselaws?id=86230 Import licences obtained by fraud or misrepresentation and cancelled ab initio before clearance cease to have effect from inception for customs clearance purposes, so the importer cannot insist on release of goods on their strength. The commentary distinguishes cases where goods had already been cleared or cancellation was not in issue, and relies on the principle that no person may benefit from his own fraud, supported by the restitutionary effect of Section 65 of the Indian Contract Act. On that basis, confiscation under customs law is described as sustainable, the firm-level penalties as upheld, and the separate penalty on Shri M.L. Gupta as remitted. en-us Tue, 16 Jan 1996 00:00:00 +0530 Tue, 16 Aug 2011 16:16:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86230 Import licences obtained by fraud or misrepresentation and cancelled ab initio before clearance cease to have effect from inception for customs clearance purposes, so the importer cannot insist on release of goods on their strength. The commentary distinguishes cases where goods had already been cleared or cancellation was not in issue, and relies on the principle that no person may benefit from his own fraud, supported by the restitutionary effect of Section 65 of the Indian Contract Act. On that basis, confiscation under customs law is described as sustainable, the firm-level penalties as upheld, and the separate penalty on Shri M.L. Gupta as remitted. Case-Laws Customs Tue, 16 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86230