https://www.taxtmi.com/caselaws?id=81017 Rule 210 permits penalty only for breach of a statutory obligation where no separate penalty applies. Rule 173H, however, is a concession allowing duty-paid goods to be brought back into a factory and cleared without duty subject to conditions; non-compliance may justify refusal of the concession, but it does not by itself create penal liability. An order that both allows the Rule 173H benefit and imposes penalty for its alleged violation is inconsistent and cannot be sustained. The penalty was therefore set aside. en-us Tue, 13 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 18:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81017 Rule 210 permits penalty only for breach of a statutory obligation where no separate penalty applies. Rule 173H, however, is a concession allowing duty-paid goods to be brought back into a factory and cleared without duty subject to conditions; non-compliance may justify refusal of the concession, but it does not by itself create penal liability. An order that both allows the Rule 173H benefit and imposes penalty for its alleged violation is inconsistent and cannot be sustained. The penalty was therefore set aside. Case-Laws Customs Tue, 13 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81017