https://www.taxtmi.com/caselaws?id=1470 HC held that licenses remained valid until lawfully cancelled and customs could not deny exemption solely on allegation of misrepresentation; subsequent cancellation does not retrospectively render imports illegal. Because respondents were not the importers as defined by law, they could not be made chargeable to duty on equitable or moral grounds. The department remained free to pursue action against those who obtained licences by fraud, but the Tribunal's approach was upheld and the application was rejected. en-us Wed, 06 Jun 2007 00:00:00 +0530 Mon, 15 Sep 2025 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1470 HC held that licenses remained valid until lawfully cancelled and customs could not deny exemption solely on allegation of misrepresentation; subsequent cancellation does not retrospectively render imports illegal. Because respondents were not the importers as defined by law, they could not be made chargeable to duty on equitable or moral grounds. The department remained free to pursue action against those who obtained licences by fraud, but the Tribunal's approach was upheld and the application was rejected. Case-Laws Customs Wed, 06 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1470