https://www.taxtmi.com/caselaws?id=45754 Goods imported and bonded on arrival for re-export outside India were treated as within the import-control exemption, so no import licence was required where the bill of entry declaration was genuine and the goods were intended for re-export. The High Court held that the decisive point was not whether the goods were ship stores in the strict sense, but whether they were bonded for re-export as ship stores or otherwise. On that basis, the customs offence foundation failed and the confiscation order was unsustainable. en-us Thu, 21 Jun 1973 00:00:00 +0530 Tue, 13 Jul 2010 15:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45754 Goods imported and bonded on arrival for re-export outside India were treated as within the import-control exemption, so no import licence was required where the bill of entry declaration was genuine and the goods were intended for re-export. The High Court held that the decisive point was not whether the goods were ship stores in the strict sense, but whether they were bonded for re-export as ship stores or otherwise. On that basis, the customs offence foundation failed and the confiscation order was unsustainable. Case-Laws Customs Thu, 21 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45754