https://www.taxtmi.com/caselaws?id=167121 An import-control authority cannot reopen or override an unconditional customs clearance, because the customs adjudication is final within the customs framework and cannot be reviewed indirectly through import-control powers. The document also notes that beef tallow had become a canalised item under the prevailing import policy, so import against REP licences was unauthorised as a matter of policy. Even so, that policy breach did not justify contrary administrative action once Customs had already cleared the goods unconditionally. The stated ratio is that executive import-control action is without jurisdiction where it seeks to contradict a final customs clearance. en-us Mon, 12 Nov 1984 00:00:00 +0530 Sat, 06 Dec 2014 14:33:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167121 An import-control authority cannot reopen or override an unconditional customs clearance, because the customs adjudication is final within the customs framework and cannot be reviewed indirectly through import-control powers. The document also notes that beef tallow had become a canalised item under the prevailing import policy, so import against REP licences was unauthorised as a matter of policy. Even so, that policy breach did not justify contrary administrative action once Customs had already cleared the goods unconditionally. The stated ratio is that executive import-control action is without jurisdiction where it seeks to contradict a final customs clearance. Case-Laws Customs Mon, 12 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167121