https://www.taxtmi.com/caselaws?id=72917 A show cause notice alleging contravention of the Imports (Control) Order was quashed because the allegation of abetment of unauthorised import had no factual basis and reflected non-application of mind. The notice was issued after the licence had been granted and after beef tallow had already been canalised, while the imported goods were not shown to have been brought in under the petitioners' licence. Earlier criminal proceedings had also found that the petitioners had nothing to do with the import, reinforcing that the notice was wholly misconceived. The petition succeeded and the impugned notice was set aside. en-us Mon, 03 Feb 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72917 A show cause notice alleging contravention of the Imports (Control) Order was quashed because the allegation of abetment of unauthorised import had no factual basis and reflected non-application of mind. The notice was issued after the licence had been granted and after beef tallow had already been canalised, while the imported goods were not shown to have been brought in under the petitioners' licence. Earlier criminal proceedings had also found that the petitioners had nothing to do with the import, reinforcing that the notice was wholly misconceived. The petition succeeded and the impugned notice was set aside. Case-Laws Customs Mon, 03 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72917