https://www.taxtmi.com/caselaws?id=43373 Customs authorities retained jurisdiction to investigate alleged diversion or non-utilisation of raw materials imported under an advance licence and exemption notification. The Court treated the Customs Act, 1962 and the Imports and Exports (Control) Act, 1979 as a coordinated import-control scheme, and held that breach of exemption conditions could attract Customs action. Because section 111(o) renders goods liable to confiscation where the conditions of exemption are not observed, the Customs Department could conduct a post-import enquiry to examine possible duty evasion and misuse of the exempt materials. The claim that only the licensing authority had exclusive jurisdiction was rejected. en-us Mon, 03 Sep 1990 00:00:00 +0530 Thu, 17 Jun 2010 16:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43373 Customs authorities retained jurisdiction to investigate alleged diversion or non-utilisation of raw materials imported under an advance licence and exemption notification. The Court treated the Customs Act, 1962 and the Imports and Exports (Control) Act, 1979 as a coordinated import-control scheme, and held that breach of exemption conditions could attract Customs action. Because section 111(o) renders goods liable to confiscation where the conditions of exemption are not observed, the Customs Department could conduct a post-import enquiry to examine possible duty evasion and misuse of the exempt materials. The claim that only the licensing authority had exclusive jurisdiction was rejected. Case-Laws Customs Mon, 03 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43373