https://www.taxtmi.com/caselaws?id=45137 Export of controlled goods without a valid permit constituted the gravamen of the offence under the import-export control regime, and the conviction was sustained on that basis. The Court accepted the concurrent findings that the goods continued to belong to the appellants' concern, that they were exported through another firm, and that the licence-holder had not become the true owner. It held that no impermissible new case had been introduced at the appellate stage and declined to reopen those factual findings in special leave jurisdiction. The challenge therefore failed and the conviction was upheld. en-us Tue, 31 Aug 1965 00:00:00 +0530 Tue, 19 Aug 2014 20:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45137 Export of controlled goods without a valid permit constituted the gravamen of the offence under the import-export control regime, and the conviction was sustained on that basis. The Court accepted the concurrent findings that the goods continued to belong to the appellants' concern, that they were exported through another firm, and that the licence-holder had not become the true owner. It held that no impermissible new case had been introduced at the appellate stage and declined to reopen those factual findings in special leave jurisdiction. The challenge therefore failed and the conviction was upheld. Case-Laws Customs Tue, 31 Aug 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45137