https://www.taxtmi.com/caselaws?id=46862 A holder of a non-transferable REP licence subject to an actual user condition remained liable for penalty where goods were cleared under the licence through a letter of authority and no material showed compliance with the licence conditions. The fact that customs treated an earlier import irregularity as a technical breach did not negate the underlying contravention or absolve the licence holder from responsibility. The governing import control provisions were attracted because the goods were imported and cleared under the petitioner's licence without proof of authorised use, so penal liability followed for breach of the licence conditions. en-us Wed, 19 Nov 2003 00:00:00 +0530 Sat, 24 Jul 2010 13:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46862 A holder of a non-transferable REP licence subject to an actual user condition remained liable for penalty where goods were cleared under the licence through a letter of authority and no material showed compliance with the licence conditions. The fact that customs treated an earlier import irregularity as a technical breach did not negate the underlying contravention or absolve the licence holder from responsibility. The governing import control provisions were attracted because the goods were imported and cleared under the petitioner's licence without proof of authorised use, so penal liability followed for breach of the licence conditions. Case-Laws Customs Wed, 19 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46862