https://www.taxtmi.com/caselaws?id=83797 Confiscation and penalty for alleged trafficking in non-transferable import licences were set aside where the goods were found outside the licence cover and no specific show-cause notice was issued to some noticees. The imported minilab equipment was held to fall within the relevant Open General Licence entry because the specific sub-entry controlled over the broad heading, and project import concessional duty benefit was allowed. The valuation orders were found unsustainable because one was non-speaking and the other required fresh evidence-based determination, so both were remanded. A mere administrative warning was held not to be an appealable quasi-judicial order. en-us Wed, 07 Dec 1994 00:00:00 +0530 Sat, 16 Jul 2011 18:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83797 Confiscation and penalty for alleged trafficking in non-transferable import licences were set aside where the goods were found outside the licence cover and no specific show-cause notice was issued to some noticees. The imported minilab equipment was held to fall within the relevant Open General Licence entry because the specific sub-entry controlled over the broad heading, and project import concessional duty benefit was allowed. The valuation orders were found unsustainable because one was non-speaking and the other required fresh evidence-based determination, so both were remanded. A mere administrative warning was held not to be an appealable quasi-judicial order. Case-Laws Customs Wed, 07 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83797