https://www.taxtmi.com/caselaws?id=78999 Import permission granted under an export-oriented unit scheme may operate as a licence for import control purposes where the parties treat it as such and its terms include export obligations. A penalty under a multi-clause penal provision requires the authority to identify the precise clause or sub-clause invoked and to record a clear factual finding bringing the case within that provision. Mere non-fulfilment of the export obligation, without findings of misutilisation or misdeclaration, is not enough to justify penalty. en-us Thu, 21 Oct 2010 00:00:00 +0530 Sat, 05 Feb 2011 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78999 Import permission granted under an export-oriented unit scheme may operate as a licence for import control purposes where the parties treat it as such and its terms include export obligations. A penalty under a multi-clause penal provision requires the authority to identify the precise clause or sub-clause invoked and to record a clear factual finding bringing the case within that provision. Mere non-fulfilment of the export obligation, without findings of misutilisation or misdeclaration, is not enough to justify penalty. Case-Laws Customs Thu, 21 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78999