https://www.taxtmi.com/caselaws?id=35267 HC directed release of imported goods within 48 hours to the petitioner, holding that Customs cannot withhold goods solely because imports were made in the petitioner's name while IEC irregularities exist, where the petitioner holds a valid IEC and has paid customs duty. The court observed no provision in the Customs Act or rules empowering Customs to refuse release on that basis; any misrepresentation in obtaining the IEC is for the Ministry/DGFT to address. At most, administrative action against IEC issuance may follow, but duty-paid goods must be delivered. en-us Wed, 06 May 2009 00:00:00 +0530 Mon, 10 Nov 2025 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35267 HC directed release of imported goods within 48 hours to the petitioner, holding that Customs cannot withhold goods solely because imports were made in the petitioner's name while IEC irregularities exist, where the petitioner holds a valid IEC and has paid customs duty. The court observed no provision in the Customs Act or rules empowering Customs to refuse release on that basis; any misrepresentation in obtaining the IEC is for the Ministry/DGFT to address. At most, administrative action against IEC issuance may follow, but duty-paid goods must be delivered. Case-Laws Customs Wed, 06 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35267