https://www.taxtmi.com/caselaws?id=192851 The court ruled in favor of the petitioner, finding that the customs authorities had no jurisdiction to withhold the imported goods. It was held that the goods should be released immediately upon payment of the assessed duty, as they were imported within the validity period of the license and in compliance with relevant import policies. The court emphasized that subsequent amendments or changes in opinion by customs officials could not retroactively affect the validity of the license. en-us Wed, 04 Jul 1984 00:00:00 +0530 Mon, 26 Jun 2017 17:49:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192851 The court ruled in favor of the petitioner, finding that the customs authorities had no jurisdiction to withhold the imported goods. It was held that the goods should be released immediately upon payment of the assessed duty, as they were imported within the validity period of the license and in compliance with relevant import policies. The court emphasized that subsequent amendments or changes in opinion by customs officials could not retroactively affect the validity of the license. Case-Laws Customs Wed, 04 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192851