https://www.taxtmi.com/caselaws?id=42054 An import declared on an actual-user basis was held unlawful where the importer was no longer authorised under the industrial licence to use the raw material for the intended manufacture at the time of import and clearance. The declaration was therefore false, and Customs authorities could treat the goods as imported contrary to law and invoke confiscatory and penal powers, including redemption fine and penalty. The revisional power under section 130 was also read as permitting the Collector to pass any order fit under the Act, not merely to enhance an existing order. en-us Tue, 28 Jul 1987 00:00:00 +0530 Tue, 08 Jun 2010 18:06:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42054 An import declared on an actual-user basis was held unlawful where the importer was no longer authorised under the industrial licence to use the raw material for the intended manufacture at the time of import and clearance. The declaration was therefore false, and Customs authorities could treat the goods as imported contrary to law and invoke confiscatory and penal powers, including redemption fine and penalty. The revisional power under section 130 was also read as permitting the Collector to pass any order fit under the Act, not merely to enhance an existing order. Case-Laws Customs Tue, 28 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42054