https://www.taxtmi.com/caselaws?id=184166 Export control requirements and customs enforcement operate in complementary spheres: a licence issued for scrap export did not exclude customs officers from verifying whether the goods actually exported were the goods covered by that licence. Where the export was found to fall outside the licence, the goods remained liable to seizure, confiscation and penalty under customs law. The validity of seizure was upheld even though the goods later left India, because customs had already taken control. The existence of a statutory appeal did not bar writ jurisdiction under Article 226, but the customs action itself was sustained on merits. en-us Tue, 27 Jul 1965 00:00:00 +0530 Thu, 30 Jun 2016 18:50:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184166 Export control requirements and customs enforcement operate in complementary spheres: a licence issued for scrap export did not exclude customs officers from verifying whether the goods actually exported were the goods covered by that licence. Where the export was found to fall outside the licence, the goods remained liable to seizure, confiscation and penalty under customs law. The validity of seizure was upheld even though the goods later left India, because customs had already taken control. The existence of a statutory appeal did not bar writ jurisdiction under Article 226, but the customs action itself was sustained on merits. Case-Laws Indian Laws Tue, 27 Jul 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184166