https://www.taxtmi.com/caselaws?id=44382 SC held that Customs authorities retain power under Section 111(o) to investigate and confiscate imported goods where post-importation conditions of an Exemption Notification or import licence are breached, notwithstanding that the licensing authority may also investigate. The court found nothing in the Import/Export Policy or Handbook of Procedure removing or restricting Customs' powers. A 1969 communication suggesting otherwise was not determinative. Appeal dismissed. en-us Tue, 19 Nov 1996 00:00:00 +0530 Tue, 14 Oct 2025 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44382 SC held that Customs authorities retain power under Section 111(o) to investigate and confiscate imported goods where post-importation conditions of an Exemption Notification or import licence are breached, notwithstanding that the licensing authority may also investigate. The court found nothing in the Import/Export Policy or Handbook of Procedure removing or restricting Customs' powers. A 1969 communication suggesting otherwise was not determinative. Appeal dismissed. Case-Laws Customs Tue, 19 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44382