https://www.taxtmi.com/caselaws?id=113831 Documentary proof of export-obligation compliance, including shipping bills and bank realisation certificates, required fresh consideration of the abatement claim for the disputed Advance Licences; the matter was remanded for reconsideration after hearing. Penalty was warranted because goods were sold without permission in breach of import conditions, but the amount was held disproportionate to the lapse and was reduced substantially. The decision therefore left duty abatement open for fresh adjudication while granting partial relief on penalty. en-us Fri, 26 Mar 2004 00:00:00 +0530 Tue, 08 May 2012 16:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113831 Documentary proof of export-obligation compliance, including shipping bills and bank realisation certificates, required fresh consideration of the abatement claim for the disputed Advance Licences; the matter was remanded for reconsideration after hearing. Penalty was warranted because goods were sold without permission in breach of import conditions, but the amount was held disproportionate to the lapse and was reduced substantially. The decision therefore left duty abatement open for fresh adjudication while granting partial relief on penalty. Case-Laws Customs Fri, 26 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113831