https://www.taxtmi.com/caselaws?id=43742 Duty-free imports under an advance licence were held to be governed by the Customs notification issued under Section 25(1) of the Customs Act, 1962, so its conditions were independently enforceable under customs law. Breach of those conditions, including diversion or misuse of imported goods, could therefore attract customs action and inquiry. The Court treated the notification, read with the importer's undertaking, as bringing the matter within customs jurisdiction and upheld the power of DRI officers to investigate and record statements under Section 108. The possible application of confiscation provisions under Sections 111(o) and 113(i) further supported the customs authorities' power to examine liability. en-us Tue, 04 Jan 1994 00:00:00 +0530 Sat, 19 Jun 2010 17:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43742 Duty-free imports under an advance licence were held to be governed by the Customs notification issued under Section 25(1) of the Customs Act, 1962, so its conditions were independently enforceable under customs law. Breach of those conditions, including diversion or misuse of imported goods, could therefore attract customs action and inquiry. The Court treated the notification, read with the importer's undertaking, as bringing the matter within customs jurisdiction and upheld the power of DRI officers to investigate and record statements under Section 108. The possible application of confiscation provisions under Sections 111(o) and 113(i) further supported the customs authorities' power to examine liability. Case-Laws Customs Tue, 04 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43742