https://www.taxtmi.com/caselaws?id=45414 Penal action under Section 4-I(1)(a) of the Imports and Exports (Control) Act, 1947 applies only to imports made under a licence or letter of authority, while Section 4-I(1)(c) applies only where a declaration is made to obtain a licence. An import made under Open General Licence without any licence and without any declaration to secure a licence does not satisfy either statutory precondition, so the provision invoked by the authorities is inapplicable and the resulting penalty and disqualification are unsustainable. en-us Tue, 15 Feb 2000 00:00:00 +0530 Sat, 10 Jul 2010 13:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45414 Penal action under Section 4-I(1)(a) of the Imports and Exports (Control) Act, 1947 applies only to imports made under a licence or letter of authority, while Section 4-I(1)(c) applies only where a declaration is made to obtain a licence. An import made under Open General Licence without any licence and without any declaration to secure a licence does not satisfy either statutory precondition, so the provision invoked by the authorities is inapplicable and the resulting penalty and disqualification are unsustainable. Case-Laws Customs Tue, 15 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45414