https://www.taxtmi.com/caselaws?id=43744 The court dismissed the writ petition filed by the small-scale unit with a Textile Mill seeking permission to clear or bond imported goods without a required license. The court found suspicions of fabrication of shipping documents to avoid import restrictions, leading to demurrage charges. Despite the petitioners invoking Section 49 of the Customs Act for bonding goods, the court held that irregularities and suspicions of fabrication rendered bonding untenable. The judgment highlights the importance of proper adjudication of import irregularities and warns against attempting to circumvent import restrictions through fabricated documents. en-us Mon, 07 Feb 1994 00:00:00 +0530 Sat, 19 Jun 2010 17:23:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43744 The court dismissed the writ petition filed by the small-scale unit with a Textile Mill seeking permission to clear or bond imported goods without a required license. The court found suspicions of fabrication of shipping documents to avoid import restrictions, leading to demurrage charges. Despite the petitioners invoking Section 49 of the Customs Act for bonding goods, the court held that irregularities and suspicions of fabrication rendered bonding untenable. The judgment highlights the importance of proper adjudication of import irregularities and warns against attempting to circumvent import restrictions through fabricated documents. Case-Laws Customs Mon, 07 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43744