https://www.taxtmi.com/caselaws?id=343823 Where the competent licensing authority directed payment of customs duty for breach of Advance Authorization conditions, and the importer complied before the appellate order, the compliance issue was treated as settled for customs purposes. The Tribunal noted that the earlier demand by the Directorate General of Foreign Trade had been withdrawn after payment, and the relevant fact was not disclosed before the lower authority. It held that the customs appellate forum could not re-examine fulfilment of the licence conditions as if sitting in appeal over the licensing authority's decision, so the duty demand and penalty were not interfered with. en-us Tue, 02 May 2017 00:00:00 +0530 Mon, 01 Jan 2018 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343823 Where the competent licensing authority directed payment of customs duty for breach of Advance Authorization conditions, and the importer complied before the appellate order, the compliance issue was treated as settled for customs purposes. The Tribunal noted that the earlier demand by the Directorate General of Foreign Trade had been withdrawn after payment, and the relevant fact was not disclosed before the lower authority. It held that the customs appellate forum could not re-examine fulfilment of the licence conditions as if sitting in appeal over the licensing authority's decision, so the duty demand and penalty were not interfered with. Case-Laws Customs Tue, 02 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343823