https://www.taxtmi.com/caselaws?id=192676 An import licence obtained on the footing that fluorescent tubes and fixtures were required for the importer's own use could be treated as ineffective if the licence was procured on a false basis and the goods were later sold or intended for sale. The import control scheme and the importing order were read as giving customs authorities power to examine the true scope of the licence by reference to the application and covering materials, not merely the printed licence form. A disputed post-import condition alone was not decisive, but the authorities were entitled to investigate whether the goods were in fact covered by a valid licence and whether customs confiscation or penalty provisions applied. The writ challenge therefore failed. en-us Mon, 25 Feb 1957 00:00:00 +0530 Fri, 07 Aug 2026 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192676 An import licence obtained on the footing that fluorescent tubes and fixtures were required for the importer's own use could be treated as ineffective if the licence was procured on a false basis and the goods were later sold or intended for sale. The import control scheme and the importing order were read as giving customs authorities power to examine the true scope of the licence by reference to the application and covering materials, not merely the printed licence form. A disputed post-import condition alone was not decisive, but the authorities were entitled to investigate whether the goods were in fact covered by a valid licence and whether customs confiscation or penalty provisions applied. The writ challenge therefore failed. Case-Laws Customs Mon, 25 Feb 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192676