https://www.taxtmi.com/caselaws?id=47034 Penalty under the Import and Export (Control) Act, 1947 was sustainable where the show-cause notice expressly alleged that duty-free imported goods were utilised contrary to licence conditions through failure to meet the export obligation. A superior foreign-trade authority retained adjudicatory power over matters within a subordinate authority's competence, and the appellate arrangement did not remove that power. A factual claim that goods remained with the importer could not be raised for the first time in writ proceedings after not being advanced before the adjudicating or appellate authorities. Writ jurisdiction did not extend to reassessing a penalty quantum imposed within the statutory range after consideration of relevant material. en-us Fri, 30 May 2003 00:00:00 +0530 Mon, 26 Jul 2010 15:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47034 Penalty under the Import and Export (Control) Act, 1947 was sustainable where the show-cause notice expressly alleged that duty-free imported goods were utilised contrary to licence conditions through failure to meet the export obligation. A superior foreign-trade authority retained adjudicatory power over matters within a subordinate authority's competence, and the appellate arrangement did not remove that power. A factual claim that goods remained with the importer could not be raised for the first time in writ proceedings after not being advanced before the adjudicating or appellate authorities. Writ jurisdiction did not extend to reassessing a penalty quantum imposed within the statutory range after consideration of relevant material. Case-Laws Customs Fri, 30 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47034