https://www.taxtmi.com/caselaws?id=114807 Unauthorised transfer and sale of imported machinery, after rejection of permission, breached the no-transfer condition under the export-linked scheme and justified penalty against the company and its Managing Director, while the employee's personal penalty was not supported because active participation, connivance, or abetment was not proved. The duty-related issue also remained unresolved on the record, as it was unclear whether excess duty had been collected twice and whether any amount was refundable. That question was remitted for limited reconsideration on excess recovery and possible refund. en-us Wed, 17 Nov 2004 00:00:00 +0530 Mon, 21 May 2012 13:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114807 Unauthorised transfer and sale of imported machinery, after rejection of permission, breached the no-transfer condition under the export-linked scheme and justified penalty against the company and its Managing Director, while the employee's personal penalty was not supported because active participation, connivance, or abetment was not proved. The duty-related issue also remained unresolved on the record, as it was unclear whether excess duty had been collected twice and whether any amount was refundable. That question was remitted for limited reconsideration on excess recovery and possible refund. Case-Laws Customs Wed, 17 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114807