https://www.taxtmi.com/caselaws?id=210410 Subsequent DGFT relaxation letters affecting the import licensing conditions for Chapter 87 required fresh examination of whether the imported goods were actually brought in breach of those conditions. Because the letters were not before the original adjudicating authority, the confiscation and penalty findings could not be sustained without reconsideration of the new material. The question of redemption fine also had to be re-examined in the same proceeding. The impugned order was therefore set aside and the matter remanded for de novo adjudication after considering the DGFT letters and granting the importer a reasonable opportunity of hearing. en-us Mon, 01 Aug 2011 00:00:00 +0530 Tue, 31 Jan 2012 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210410 Subsequent DGFT relaxation letters affecting the import licensing conditions for Chapter 87 required fresh examination of whether the imported goods were actually brought in breach of those conditions. Because the letters were not before the original adjudicating authority, the confiscation and penalty findings could not be sustained without reconsideration of the new material. The question of redemption fine also had to be re-examined in the same proceeding. The impugned order was therefore set aside and the matter remanded for de novo adjudication after considering the DGFT letters and granting the importer a reasonable opportunity of hearing. Case-Laws Customs Mon, 01 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210410