https://www.taxtmi.com/caselaws?id=399624 Import of ammonium nitrate was permitted only under a valid licence under the Ammonium Nitrate Rules, 2012, and the transitional protection in Rule 5 did not assist after the licence application had been rejected. On that basis, import of the consignment after refusal of the P5 licence was treated as unlawful, and the detention and auction of the goods were upheld. The licensing framework also allowed the authority to examine antecedents and the genuineness of the proposed use, and the refusal of a trader's application was sustained in view of security concerns and the difficulty of monitoring end use if the commodity were imported for resale. en-us Wed, 07 Oct 2020 00:00:00 +0530 Thu, 15 Oct 2020 13:57:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399624 Import of ammonium nitrate was permitted only under a valid licence under the Ammonium Nitrate Rules, 2012, and the transitional protection in Rule 5 did not assist after the licence application had been rejected. On that basis, import of the consignment after refusal of the P5 licence was treated as unlawful, and the detention and auction of the goods were upheld. The licensing framework also allowed the authority to examine antecedents and the genuineness of the proposed use, and the refusal of a trader's application was sustained in view of security concerns and the difficulty of monitoring end use if the commodity were imported for resale. Case-Laws Customs Wed, 07 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399624