https://www.taxtmi.com/caselaws?id=72502 A restriction on export under section 3 of the Imports and Exports (Control) Act, 1947 must identify the goods by specified description; a bare reference to destination is not enough. The statute permits prohibition, restriction or control of imports and exports, but the regulatory scheme and related forms distinguish between the place of destination and the description of goods. A notification that barred export of all goods to a named destination without describing the goods was therefore unsustainable. The challenge to the show-cause notice succeeded, while the question whether the Chief Controller had authority to issue or authenticate the notification was not finally decided. en-us Fri, 02 May 1986 00:00:00 +0530 Fri, 20 May 2011 10:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72502 A restriction on export under section 3 of the Imports and Exports (Control) Act, 1947 must identify the goods by specified description; a bare reference to destination is not enough. The statute permits prohibition, restriction or control of imports and exports, but the regulatory scheme and related forms distinguish between the place of destination and the description of goods. A notification that barred export of all goods to a named destination without describing the goods was therefore unsustainable. The challenge to the show-cause notice succeeded, while the question whether the Chief Controller had authority to issue or authenticate the notification was not finally decided. Case-Laws Central Excise Fri, 02 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72502