https://www.taxtmi.com/caselaws?id=72916 An imprest licence holder cannot be debarred for an agent's unauthorised import unless connivance, active association, or a specified violation under Clause 8 of the Imports Control Order is established. Where the letter of authority holder exceeded the permitted scope and imported beef tallow without the petitioners' knowledge, the element of abetment was absent and Paragraph 383 of the Hand Book of Import-Export Procedures did not make the principal automatically liable for the agent's wrongful act. The debarment order was therefore not sustainable. en-us Fri, 31 Jan 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72916 An imprest licence holder cannot be debarred for an agent's unauthorised import unless connivance, active association, or a specified violation under Clause 8 of the Imports Control Order is established. Where the letter of authority holder exceeded the permitted scope and imported beef tallow without the petitioners' knowledge, the element of abetment was absent and Paragraph 383 of the Hand Book of Import-Export Procedures did not make the principal automatically liable for the agent's wrongful act. The debarment order was therefore not sustainable. Case-Laws Customs Fri, 31 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72916