https://www.taxtmi.com/caselaws?id=45370 Goods imported under an advance licence subject to export obligations remained under the import control scheme until the competent licensing authority determined that customs duty had become payable on default. On that basis, the Customs Department could not independently seize the goods, interfere with the licence-holder's rights, or invoke confiscatory powers under the Customs Act at that stage; any material gathered by Customs could only be forwarded to the licensing authority for action under the scheme. en-us Fri, 09 Sep 1988 00:00:00 +0530 Sat, 10 Jul 2010 11:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45370 Goods imported under an advance licence subject to export obligations remained under the import control scheme until the competent licensing authority determined that customs duty had become payable on default. On that basis, the Customs Department could not independently seize the goods, interfere with the licence-holder's rights, or invoke confiscatory powers under the Customs Act at that stage; any material gathered by Customs could only be forwarded to the licensing authority for action under the scheme. Case-Laws Customs Fri, 09 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45370