TaxTMI 
TaxTMI 
2002 (2) TMI 711
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.... appellant imported in terms of a licence issued to it inter alia a stallion. Among the condition contained in the import licence subject to which the import was permitted was one which read as follows : "5. Import is prohibited from U.S.A., France, Federal Republic of Germany, Japan, Italy, Austria, Denmark, Norway, Brazil, Yugoslavia, Czechoslovakia and Sweden or from any other country who....
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....andard culture and serological methods or three consecutive testing during the 30 days immediately prior to embarkation for export." 2. The stallion was permitted to be cleared from customs on a bond subject to the fulfilment of the condition subsequently. Since compliance was not reported with the condition within the period specified in the bond, notice was issued to the importer proposing....
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.... has been complied with. As the departmental representative points out, the licence itself prescribed in paragraph (a) of condition 5, the method by which compliance with the condition was to be fulfilled. Counsel for the appellant agrees that no such certificate by an authorised veterinary, as is prescribed in the condition (reproduced above) was produced. The certificate issued by the veterinari....