https://www.taxtmi.com/caselaws?id=80964 Liability under Section 112(a) of the Customs Act arose where importation was effected through an unauthorised authorisation against a non-transferable additional licence. Para 118(2) of the 1985-88 Import-Export Procedures barred an Export House from appointing an agent or issuing a letter of authority to operate such a licence or import goods without prior approval, so the authorisation used for the import was contrary to policy. The arrangement could not escape scrutiny merely because it was described as a power of attorney, since the executant remained involved in the unauthorised importation. The penalty was upheld, but the quantum was reduced in light of the circumstances. en-us Fri, 07 Dec 1990 00:00:00 +0530 Tue, 21 Jun 2011 15:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80964 Liability under Section 112(a) of the Customs Act arose where importation was effected through an unauthorised authorisation against a non-transferable additional licence. Para 118(2) of the 1985-88 Import-Export Procedures barred an Export House from appointing an agent or issuing a letter of authority to operate such a licence or import goods without prior approval, so the authorisation used for the import was contrary to policy. The arrangement could not escape scrutiny merely because it was described as a power of attorney, since the executant remained involved in the unauthorised importation. The penalty was upheld, but the quantum was reduced in light of the circumstances. Case-Laws Customs Fri, 07 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80964