https://www.taxtmi.com/caselaws?id=46630 Completed exports cannot be subjected to customs search, seizure, summons or investigation on suspicion alone that goods were not manufactured in the exporter's own unit. Such powers require a lawful reason to believe that confiscable goods or relevant documents are concealed; a valuation or export-incentive entitlement dispute cannot be treated as smuggling. DEPB licences cannot be withheld indefinitely or made conditional on a DRI no-objection certificate without statutory authority. Verification of export value and incentive entitlement must proceed under the foreign trade policy framework, and pending licence matters must be processed independently of invalid customs notices. en-us Wed, 06 Mar 2002 00:00:00 +0530 Fri, 23 Jul 2010 10:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46630 Completed exports cannot be subjected to customs search, seizure, summons or investigation on suspicion alone that goods were not manufactured in the exporter's own unit. Such powers require a lawful reason to believe that confiscable goods or relevant documents are concealed; a valuation or export-incentive entitlement dispute cannot be treated as smuggling. DEPB licences cannot be withheld indefinitely or made conditional on a DRI no-objection certificate without statutory authority. Verification of export value and incentive entitlement must proceed under the foreign trade policy framework, and pending licence matters must be processed independently of invalid customs notices. Case-Laws Customs Wed, 06 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46630