Customs Department Must Independently Assess Advance License Misuse, Irrespective of Director General's Findings, u/s 111(o.

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....Misuse of advance License with actual user condition - The conclusion arrived at by the Director General of Foreign Trade in the matter of alleged violation of Advance License has absolutely no bearing on the question to be decided by the Customs Department under Section 111(o) of the Customs Department - HC....