Advance Licence Benefit Remains Valid Despite Credit; Section 111 Confiscation Requires Evidence of Post-Import Breach.

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Full Text of the Document

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....Benefit of Advance Licence - Mere availment of credit is not sufficient to invoke the provisions of section 111 of Customs Act, 1962. The goods could not have been held to be liable for confiscation without evidence of post-importation conditions having been breached....