https://www.taxtmi.com/caselaws?id=46838 Penalty under the Imports & Exports (Control) Act, 1947 could not be sustained where the statutory conditions for liability were not strictly established: the import licence or letter of authority was not obtained in the prescribed manner, the goods were ultimately sold to the actual user, and no misutilisation or proven breach of licence conditions was shown. On the same footing, the debarment order under the Imports (Control) Order, 1955 also failed because the relevant licence/authority framework was not satisfied and the changed policy position made continuation of debarment untenable. The penal and debarment action was quashed. en-us Wed, 12 Nov 2003 00:00:00 +0530 Sat, 24 Jul 2010 11:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46838 Penalty under the Imports & Exports (Control) Act, 1947 could not be sustained where the statutory conditions for liability were not strictly established: the import licence or letter of authority was not obtained in the prescribed manner, the goods were ultimately sold to the actual user, and no misutilisation or proven breach of licence conditions was shown. On the same footing, the debarment order under the Imports (Control) Order, 1955 also failed because the relevant licence/authority framework was not satisfied and the changed policy position made continuation of debarment untenable. The penal and debarment action was quashed. Case-Laws Customs Wed, 12 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46838