https://www.taxtmi.com/caselaws?id=98086 A licence obtained in the name of a non-existent entity was held invalid in law because no real contractual relationship existed between the Government and the supposed licencee. Imports made under such a licence were therefore unauthorised and liable to confiscation. The cancellation provisions in the Imports (Control) Order did not validate imports already made under a licence that never came into legal existence. The redemption fine was also upheld, as the value of the goods and surrounding circumstances gave no basis for interference with the quantum fixed by the adjudicating authority. en-us Fri, 17 Sep 1999 00:00:00 +0530 Thu, 19 Jan 2012 11:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98086 A licence obtained in the name of a non-existent entity was held invalid in law because no real contractual relationship existed between the Government and the supposed licencee. Imports made under such a licence were therefore unauthorised and liable to confiscation. The cancellation provisions in the Imports (Control) Order did not validate imports already made under a licence that never came into legal existence. The redemption fine was also upheld, as the value of the goods and surrounding circumstances gave no basis for interference with the quantum fixed by the adjudicating authority. Case-Laws Customs Fri, 17 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98086