https://www.taxtmi.com/caselaws?id=150731 Customs confiscation under Section 167(8) can extend to breach of a licence condition only where that condition forms part of a valid import-control order under Section 3 of the 1947 Act. A licence condition imposed under such an order is enforceable as part of the order, but a public notice not made under Section 3 does not itself create that effect. The Court also stated that a licence obtained by misrepresentation is not void ab initio; it remains operative until cancelled by the competent authority. On the assumed facts, the import under a subsisting licence could not be treated as prohibited or restricted goods, and confiscation was not sustainable. en-us Fri, 04 May 1962 00:00:00 +0530 Thu, 08 May 2025 16:33:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150731 Customs confiscation under Section 167(8) can extend to breach of a licence condition only where that condition forms part of a valid import-control order under Section 3 of the 1947 Act. A licence condition imposed under such an order is enforceable as part of the order, but a public notice not made under Section 3 does not itself create that effect. The Court also stated that a licence obtained by misrepresentation is not void ab initio; it remains operative until cancelled by the competent authority. On the assumed facts, the import under a subsisting licence could not be treated as prohibited or restricted goods, and confiscation was not sustainable. Case-Laws Customs Fri, 04 May 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150731