https://www.taxtmi.com/caselaws?id=81078 Movement of notified goods under a proper invoice and contemporaneous accounts was treated as lawful where the authorisation letter substantially contained the required particulars. The failure to give prior intimation before shifting the goods was regarded as a technical lapse, and the non-compliance with voucher formalities was held to be procedural rather than substantive. On the evidence that the goods were being taken for a lawful purpose, the alleged infractions were found to be technical and venial, so confiscation and penalty were not justified and the appeal was dismissed. en-us Mon, 01 Jan 1990 00:00:00 +0530 Wed, 22 Jun 2011 12:54:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81078 Movement of notified goods under a proper invoice and contemporaneous accounts was treated as lawful where the authorisation letter substantially contained the required particulars. The failure to give prior intimation before shifting the goods was regarded as a technical lapse, and the non-compliance with voucher formalities was held to be procedural rather than substantive. On the evidence that the goods were being taken for a lawful purpose, the alleged infractions were found to be technical and venial, so confiscation and penalty were not justified and the appeal was dismissed. Case-Laws Customs Mon, 01 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81078