https://www.taxtmi.com/caselaws?id=42990 Conditional customs exemption under Notification No. 116/88-Customs required duty-free materials imported under the advance licence scheme to be used in manufacture of the resultant products and not sold, transferred, or diverted. Non-compliance with those conditions attracted Section 111(o) of the Customs Act, 1962, because goods exempted subject to conditions become liable to confiscation when the condition is breached. The customs and import-control schemes were treated as operating together, so Customs authorities were competent to investigate compliance and proceed against breach of the notification conditions. On that basis, no writ of prohibition could restrain further action. en-us Wed, 27 Feb 1991 00:00:00 +0530 Tue, 15 Jun 2010 15:03:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42990 Conditional customs exemption under Notification No. 116/88-Customs required duty-free materials imported under the advance licence scheme to be used in manufacture of the resultant products and not sold, transferred, or diverted. Non-compliance with those conditions attracted Section 111(o) of the Customs Act, 1962, because goods exempted subject to conditions become liable to confiscation when the condition is breached. The customs and import-control schemes were treated as operating together, so Customs authorities were competent to investigate compliance and proceed against breach of the notification conditions. On that basis, no writ of prohibition could restrain further action. Case-Laws Customs Wed, 27 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42990