https://www.taxtmi.com/caselaws?id=211298 Customs authorities cannot block clearance of goods or insist on a deposit merely on suspicion of breach of an actual user condition when no show cause notice or adjudication has commenced. Investigation may continue, but any action affecting the licence or import must follow the statutory procedure under the Customs Act, including notice and adjudication under Sections 28 and 124. The validity of the licence and any breach of its conditions remain matters for the licensing authority, and a licence continues to operate until lawfully cancelled by the competent authority. On these facts, the importer could proceed with the import under the existing licence. en-us Thu, 31 Mar 2011 00:00:00 +0530 Tue, 13 Mar 2012 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211298 Customs authorities cannot block clearance of goods or insist on a deposit merely on suspicion of breach of an actual user condition when no show cause notice or adjudication has commenced. Investigation may continue, but any action affecting the licence or import must follow the statutory procedure under the Customs Act, including notice and adjudication under Sections 28 and 124. The validity of the licence and any breach of its conditions remain matters for the licensing authority, and a licence continues to operate until lawfully cancelled by the competent authority. On these facts, the importer could proceed with the import under the existing licence. Case-Laws Customs Thu, 31 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211298