https://www.taxtmi.com/caselaws?id=109455 Import under REP and supplementary licences was treated as authorised where the licence permitted raw materials, components, consumables, spares and packing materials related to the exported goods, subject to actual user conditions. Dodecyl Benzene used for degreasing leather in footwear manufacture was held to have a sufficient nexus with the exported product, so the fact that it could also be used in detergent manufacture did not make the import unauthorised. On that basis, the confiscation and penalty were set aside and the goods were accepted as validly imported under the licence scheme. en-us Fri, 07 Mar 2003 00:00:00 +0530 Tue, 10 Apr 2012 12:58:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109455 Import under REP and supplementary licences was treated as authorised where the licence permitted raw materials, components, consumables, spares and packing materials related to the exported goods, subject to actual user conditions. Dodecyl Benzene used for degreasing leather in footwear manufacture was held to have a sufficient nexus with the exported product, so the fact that it could also be used in detergent manufacture did not make the import unauthorised. On that basis, the confiscation and penalty were set aside and the goods were accepted as validly imported under the licence scheme. Case-Laws Customs Fri, 07 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109455