https://www.taxtmi.com/caselaws?id=45931 The High Court upheld the decision of the learned single Judge in a case concerning the import of goods under Advance Licences. The Court ruled that the petitioner, as a purchaser of the licences, was not obligated to prove a nexus between the imported goods and those exported by the original licensees since the export obligations had been fulfilled. The Court emphasized that once the export obligation was met, customs authorities could not demand further proof of nexus. The Court dismissed appeals challenging this decision, directing authorities to proceed with assessment orders without considering disputed endorsements. en-us Tue, 13 Mar 2001 00:00:00 +0530 Wed, 14 Jul 2010 16:14:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45931 The High Court upheld the decision of the learned single Judge in a case concerning the import of goods under Advance Licences. The Court ruled that the petitioner, as a purchaser of the licences, was not obligated to prove a nexus between the imported goods and those exported by the original licensees since the export obligations had been fulfilled. The Court emphasized that once the export obligation was met, customs authorities could not demand further proof of nexus. The Court dismissed appeals challenging this decision, directing authorities to proceed with assessment orders without considering disputed endorsements. Case-Laws Customs Tue, 13 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45931