https://www.taxtmi.com/caselaws?id=88234 Clause 5(2) of the Import Trade (Control) Order was merely enabling and applied only where a licence carried special conditions, none of which was shown to have been breached. Clause 5(3) required the imported goods to remain the property of the licensee at the time of import and until clearance through Customs, but a change in ownership before clearance did not by itself amount to contravention. On the facts, title was said to pass on retirement of shipping documents under the letter of credit, which had not occurred. The alleged contravention was therefore not established. en-us Wed, 27 Nov 1996 00:00:00 +0530 Fri, 16 Sep 2011 13:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88234 Clause 5(2) of the Import Trade (Control) Order was merely enabling and applied only where a licence carried special conditions, none of which was shown to have been breached. Clause 5(3) required the imported goods to remain the property of the licensee at the time of import and until clearance through Customs, but a change in ownership before clearance did not by itself amount to contravention. On the facts, title was said to pass on retirement of shipping documents under the letter of credit, which had not occurred. The alleged contravention was therefore not established. Case-Laws Customs Wed, 27 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88234