https://www.taxtmi.com/caselaws?id=45776 Goods imported under a valid licence were not rendered unauthorised merely because the letter of authority used for clearance was bogus. The court reasoned that the letter of authority only empowered the importer to act for the licensee and clear the goods; once it was found invalid, the importer lost that clearance authority, but the import itself remained under the licence in the licensee's name. As the statutory basis for confiscation was absent, section 167(8) of the Sea Customs Act, 1878 could not be invoked and the confiscation orders were set aside. en-us Thu, 11 Jan 1962 00:00:00 +0530 Tue, 13 Jul 2010 17:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45776 Goods imported under a valid licence were not rendered unauthorised merely because the letter of authority used for clearance was bogus. The court reasoned that the letter of authority only empowered the importer to act for the licensee and clear the goods; once it was found invalid, the importer lost that clearance authority, but the import itself remained under the licence in the licensee's name. As the statutory basis for confiscation was absent, section 167(8) of the Sea Customs Act, 1878 could not be invoked and the confiscation orders were set aside. Case-Laws Customs Thu, 11 Jan 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45776