https://www.taxtmi.com/caselaws?id=259006 The court ruled in favor of the petitioners, directing the Commissioner of Customs to provisionally clear the detained LED lights and Christmas lights subject to any lawful conditions imposed. The judgment emphasized that as long as the importer has a valid Import Export Code (IEC) number and pays the customs duty, they are entitled to the release of goods, even if the imports were done for someone else. The court found that there was no legal objection to such transactions as long as the goods were not prohibited, ultimately allowing the writ petitions without cost implications. en-us Thu, 16 Apr 2015 00:00:00 +0530 Thu, 01 Oct 2015 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259006 The court ruled in favor of the petitioners, directing the Commissioner of Customs to provisionally clear the detained LED lights and Christmas lights subject to any lawful conditions imposed. The judgment emphasized that as long as the importer has a valid Import Export Code (IEC) number and pays the customs duty, they are entitled to the release of goods, even if the imports were done for someone else. The court found that there was no legal objection to such transactions as long as the goods were not prohibited, ultimately allowing the writ petitions without cost implications. Case-Laws Customs Thu, 16 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259006