https://www.taxtmi.com/caselaws?id=33179 Restricted goods imported through a high seas sale could not be seized merely on an apprehension of circumvention where no express prohibition was shown under the Exim Policy, import licence conditions, or Customs law. The petitioner held an import licence subject to the actual user condition, and the foreign trade authority declined to treat the transaction as within its own purview, leaving customs to act under the governing law. In the absence of a legal bar or licence breach, the seizure was found unsustainable and was quashed, with directions to process the Bill of Entry according to law. en-us Thu, 12 Mar 2009 00:00:00 +0530 Fri, 22 Mar 2013 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33179 Restricted goods imported through a high seas sale could not be seized merely on an apprehension of circumvention where no express prohibition was shown under the Exim Policy, import licence conditions, or Customs law. The petitioner held an import licence subject to the actual user condition, and the foreign trade authority declined to treat the transaction as within its own purview, leaving customs to act under the governing law. In the absence of a legal bar or licence breach, the seizure was found unsustainable and was quashed, with directions to process the Bill of Entry according to law. Case-Laws Customs Thu, 12 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33179