https://www.taxtmi.com/caselaws?id=45891 Penalty under Section 4-I(1)(a) and (d) of the Imports and Exports (Control) Act was held inapplicable where there was only non-use of imported goods or failure to achieve prescribed value addition and export obligations, without proof that the goods were used, sold, or otherwise dealt with contrary to licence conditions. The Court also held that, after the penalty orders were set aside on merits, the matter could not be remanded for a fresh decision contrary to those findings. The penalty orders were quashed and the remand direction was set aside. en-us Wed, 14 Jun 2000 00:00:00 +0530 Wed, 14 Jul 2010 13:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45891 Penalty under Section 4-I(1)(a) and (d) of the Imports and Exports (Control) Act was held inapplicable where there was only non-use of imported goods or failure to achieve prescribed value addition and export obligations, without proof that the goods were used, sold, or otherwise dealt with contrary to licence conditions. The Court also held that, after the penalty orders were set aside on merits, the matter could not be remanded for a fresh decision contrary to those findings. The penalty orders were quashed and the remand direction was set aside. Case-Laws Customs Wed, 14 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45891