https://www.taxtmi.com/caselaws?id=216398 DTA clearance of re-constructed diesel engines made under specific permission from the Development Commissioner was treated as lawful, because duty was paid and the later withdrawal of a similar permission had already been held not to operate retrospectively. On that basis, the clearances were not contrary to the Exim Policy, and the record did not show any requirement of an import licence for such sales. The finding regarding payment from an EEFC account could not be relied on because it was outside the scope of the show cause notice. Confiscation and penalty were therefore not sustainable. en-us Tue, 03 May 2011 00:00:00 +0530 Mon, 10 Sep 2012 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216398 DTA clearance of re-constructed diesel engines made under specific permission from the Development Commissioner was treated as lawful, because duty was paid and the later withdrawal of a similar permission had already been held not to operate retrospectively. On that basis, the clearances were not contrary to the Exim Policy, and the record did not show any requirement of an import licence for such sales. The finding regarding payment from an EEFC account could not be relied on because it was outside the scope of the show cause notice. Confiscation and penalty were therefore not sustainable. Case-Laws Customs Tue, 03 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216398