https://www.taxtmi.com/caselaws?id=395986 Confiscation of imported cartridges was considered unwarranted where the DGFT import licence was valid on the date the Bill of Entry was filed, and the utilisation record showed that the licence had earlier been used only for the permitted rifle and spare barrels. The Customs utilisation certificate and the existing arms licence corroborated that no unauthorised consignment had been imported against the licence. On that factual basis, non-production of the original licence for endorsement did not justify confiscation or penalty when the import remained within the authorised quantity and scope of the licence. en-us Fri, 12 Jun 2020 00:00:00 +0530 Wed, 17 Jun 2020 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395986 Confiscation of imported cartridges was considered unwarranted where the DGFT import licence was valid on the date the Bill of Entry was filed, and the utilisation record showed that the licence had earlier been used only for the permitted rifle and spare barrels. The Customs utilisation certificate and the existing arms licence corroborated that no unauthorised consignment had been imported against the licence. On that factual basis, non-production of the original licence for endorsement did not justify confiscation or penalty when the import remained within the authorised quantity and scope of the licence. Case-Laws Customs Fri, 12 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395986