2001 (2) TMI 244

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., imported a consignment of cloves and one of cassia. The department took objection to the import on two grounds - that the value of these goods was under-declared, and that the import was unauthorised. Out of ten import licences produced for clearance, eight were in the name of persons on whose behalf Kumar & Co. made the import in its capacity as letter of authority holder. The goods were shippe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... issue would not apply. This conclusion is challenged in this appeal. 3. The appeal relies on condition 8 of each of the licences. This provides that the licence is subject to the application of any other prohibition or regulation affecting the importation of the goods which may be in force on the date of importation. The scope of this condition was examined by the Bombay High Court. In its jud....