https://www.taxtmi.com/caselaws?id=121597 Import documentation in the name of a letter of authority holder was not prohibited under Para 229 of the Handbook of Procedures 1992-1997 before its amendment from 1 April 1994, because the earlier text did not require all import papers to be in the licence holder's name. The later restriction operated prospectively only. On that basis, the cloves import was treated as valid, and the consequential confiscation and penalty could not be sustained. The enhanced valuation, having been accepted by the importers, was not in dispute. en-us Thu, 10 May 2007 00:00:00 +0530 Tue, 31 Jul 2012 18:16:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121597 Import documentation in the name of a letter of authority holder was not prohibited under Para 229 of the Handbook of Procedures 1992-1997 before its amendment from 1 April 1994, because the earlier text did not require all import papers to be in the licence holder's name. The later restriction operated prospectively only. On that basis, the cloves import was treated as valid, and the consequential confiscation and penalty could not be sustained. The enhanced valuation, having been accepted by the importers, was not in dispute. Case-Laws Customs Thu, 10 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121597