https://www.taxtmi.com/caselaws?id=169494 Import licence conditions were upheld as valid where the Chief Controller and an authorised licensing officer acted within the continuing statutory order, and the authentication objection was treated as directory. A condition restricting the imported goods to use in the licence-holder's factory was also sustained as part of the import-control scheme and ancillary to regulating imports. The notifications were not ultra vires, since they were directed to import control and any effect on post-import use was incidental. However, breach of a licence condition did not amount to an offence under Section 5 of the Imports and Exports (Control) Act, 1947, because the section penalised contravention of an order, not mere non-compliance with a licence term. The revisional application was dismissed. en-us Thu, 03 Mar 1955 00:00:00 +0530 Thu, 23 Apr 2015 12:29:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169494 Import licence conditions were upheld as valid where the Chief Controller and an authorised licensing officer acted within the continuing statutory order, and the authentication objection was treated as directory. A condition restricting the imported goods to use in the licence-holder's factory was also sustained as part of the import-control scheme and ancillary to regulating imports. The notifications were not ultra vires, since they were directed to import control and any effect on post-import use was incidental. However, breach of a licence condition did not amount to an offence under Section 5 of the Imports and Exports (Control) Act, 1947, because the section penalised contravention of an order, not mere non-compliance with a licence term. The revisional application was dismissed. Case-Laws Indian Laws Thu, 03 Mar 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169494