https://www.taxtmi.com/caselaws?id=43647 A forged or unauthorised post-issue insertion in a Value Based Advance Licence did not create a valid entitlement to duty-free clearance for Staple Pins. The exemption under Notification No. 203/92 applied only to materials used for manufacture or packing of export goods, and the disputed item was not covered. Because no valid licence existed for the item at the time of import, the goods could be cleared only on payment of duty. On the facts found, confiscation under Section 111 of the Customs Act was also not attracted pending adjudication. en-us Thu, 29 Apr 1993 00:00:00 +0530 Sat, 19 Jun 2010 12:07:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43647 A forged or unauthorised post-issue insertion in a Value Based Advance Licence did not create a valid entitlement to duty-free clearance for Staple Pins. The exemption under Notification No. 203/92 applied only to materials used for manufacture or packing of export goods, and the disputed item was not covered. Because no valid licence existed for the item at the time of import, the goods could be cleared only on payment of duty. On the facts found, confiscation under Section 111 of the Customs Act was also not attracted pending adjudication. Case-Laws Customs Thu, 29 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43647