https://www.taxtmi.com/circulars?id=491 Importation of restricted goods under a forged or invalid licence, or in breach of licence conditions requiring re-export, renders the import unlawful and attracts confiscation under Section 111(d) and enforcement under Section 111(o). Equitable re-export is unavailable where facts show fraud, collusion, or misrepresentation, and penalties cannot be waived without reasoned consideration of evidence supporting their imposition. en-us Wed, 24 Sep 2003 00:00:00 +0530 Wed, 24 Sep 2008 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=491 Importation of restricted goods under a forged or invalid licence, or in breach of licence conditions requiring re-export, renders the import unlawful and attracts confiscation under Section 111(d) and enforcement under Section 111(o). Equitable re-export is unavailable where facts show fraud, collusion, or misrepresentation, and penalties cannot be waived without reasoned consideration of evidence supporting their imposition. Circulars Central Excise Wed, 24 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=491