https://www.taxtmi.com/caselaws?id=43623 Where an import licence permits an actual user to import goods required for manufacture of specified end-products, Customs cannot impose an extra condition by treating the DGTD certificate as an independent restriction. Once actual user status and the nexus between the imported goods and permitted end-products were established, confiscation on the ground that the goods did not match the end-products named in the DGTD certificate amounted to an impermissible enlargement of the licence. The Bombay HC held that the confiscation order had no legal basis and was unsustainable, so the importer succeeded. en-us Wed, 28 Jul 1993 00:00:00 +0530 Sat, 19 Jun 2010 11:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43623 Where an import licence permits an actual user to import goods required for manufacture of specified end-products, Customs cannot impose an extra condition by treating the DGTD certificate as an independent restriction. Once actual user status and the nexus between the imported goods and permitted end-products were established, confiscation on the ground that the goods did not match the end-products named in the DGTD certificate amounted to an impermissible enlargement of the licence. The Bombay HC held that the confiscation order had no legal basis and was unsustainable, so the importer succeeded. Case-Laws Customs Wed, 28 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43623