https://www.taxtmi.com/caselaws?id=43472 Goods imported duty-free under an exemption notification were not subject to any stated restriction requiring domestic consumption or prohibiting export. The reference to import for home consumption was treated as a procedural description of the import entry, not a restriction on later use or re-export. Since the goods were not shown to fall within Schedule I of the Exports (Control) Order, and no other law barring export was identified, export of the respirator system was permissible. The customs authorities were therefore required to endorse the shipping bill for export, and the reasoning also relied on the constitutional protection of trade where no export prohibition existed. en-us Fri, 23 Feb 1990 00:00:00 +0530 Fri, 18 Jun 2010 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43472 Goods imported duty-free under an exemption notification were not subject to any stated restriction requiring domestic consumption or prohibiting export. The reference to import for home consumption was treated as a procedural description of the import entry, not a restriction on later use or re-export. Since the goods were not shown to fall within Schedule I of the Exports (Control) Order, and no other law barring export was identified, export of the respirator system was permissible. The customs authorities were therefore required to endorse the shipping bill for export, and the reasoning also relied on the constitutional protection of trade where no export prohibition existed. Case-Laws Customs Fri, 23 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43472