https://www.taxtmi.com/caselaws?id=753537 The HC dismissed a writ petition challenging penalty imposition for export violations under the Foreign Trade (Development and Regulation) Act, 1992. The petitioner exported dimensional granite blocks worth Rs. 961.79 lakhs directly from quarries during 2011-16, bypassing their licensed processing unit due to logistics constraints. This contravened Section 11(2) and notification requirements mandating quarried goods be processed at licensed premises before export. The court held that breach of civil obligations under export-oriented unit schemes attracts penalty regardless of guilty intention, distinguishing civil penalties from criminal sanctions. The penalty order was upheld as legally valid. en-us Mon, 03 Jun 2024 00:00:00 +0530 Wed, 05 Jun 2024 08:15:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753537 The HC dismissed a writ petition challenging penalty imposition for export violations under the Foreign Trade (Development and Regulation) Act, 1992. The petitioner exported dimensional granite blocks worth Rs. 961.79 lakhs directly from quarries during 2011-16, bypassing their licensed processing unit due to logistics constraints. This contravened Section 11(2) and notification requirements mandating quarried goods be processed at licensed premises before export. The court held that breach of civil obligations under export-oriented unit schemes attracts penalty regardless of guilty intention, distinguishing civil penalties from criminal sanctions. The penalty order was upheld as legally valid. Case-Laws Customs Mon, 03 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753537