https://www.taxtmi.com/caselaws?id=42429 The court dismissed the petition, affirming the customs authorities' jurisdiction to seize 51 bales of mulberry raw silk due to the petitioner's violation of the actual user condition by transporting the goods to Bangalore without permission. The court emphasized that the petitioner's entitlement to use imported material as indigenous material was subject to compliance with the conditions of the advance licence and relevant notifications, rejecting the argument that export obligations allowed deviation from licence conditions. en-us Mon, 25 Apr 1988 00:00:00 +0530 Fri, 11 Jun 2010 12:00:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42429 The court dismissed the petition, affirming the customs authorities' jurisdiction to seize 51 bales of mulberry raw silk due to the petitioner's violation of the actual user condition by transporting the goods to Bangalore without permission. The court emphasized that the petitioner's entitlement to use imported material as indigenous material was subject to compliance with the conditions of the advance licence and relevant notifications, rejecting the argument that export obligations allowed deviation from licence conditions. Case-Laws Customs Mon, 25 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42429