https://www.taxtmi.com/caselaws?id=46922 The Supreme Court held that customs authorities cannot deny duty exemption based solely on alleged misrepresentation in obtaining valid Duty Free Advance Licences unless the licensing authority cancels the licenses. As the licenses were valid and not canceled, the petitioners were entitled to clear goods upon payment of duty, with a refund granted for the duty paid. However, the request for revalidation of licenses was rejected due to the timing of goods import and lack of specific plea. No costs were awarded in the judgment. en-us Tue, 18 Nov 2003 00:00:00 +0530 Mon, 26 Jul 2010 09:43:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46922 The Supreme Court held that customs authorities cannot deny duty exemption based solely on alleged misrepresentation in obtaining valid Duty Free Advance Licences unless the licensing authority cancels the licenses. As the licenses were valid and not canceled, the petitioners were entitled to clear goods upon payment of duty, with a refund granted for the duty paid. However, the request for revalidation of licenses was rejected due to the timing of goods import and lack of specific plea. No costs were awarded in the judgment. Case-Laws Customs Tue, 18 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46922