https://www.taxtmi.com/caselaws?id=47514 Liability for contravention and abetment in import policy misuse was rejected where the record showed the importer opened the letter of credit, remitted funds, and imported goods in its own right under the open general licence scheme before a high sea sale transfer. The alleged role as a letter-of-authority holder was unsupported, and the missing letter of authority could not be used to sustain adverse findings. The analysis also notes that the appellate authority proceeded on an incorrect assumption that open general licence imports were subject to an actual user condition. The impugned adjudication and appellate orders were therefore unsustainable. en-us Thu, 20 Jan 2005 00:00:00 +0530 Thu, 29 Jul 2010 12:09:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47514 Liability for contravention and abetment in import policy misuse was rejected where the record showed the importer opened the letter of credit, remitted funds, and imported goods in its own right under the open general licence scheme before a high sea sale transfer. The alleged role as a letter-of-authority holder was unsupported, and the missing letter of authority could not be used to sustain adverse findings. The analysis also notes that the appellate authority proceeded on an incorrect assumption that open general licence imports were subject to an actual user condition. The impugned adjudication and appellate orders were therefore unsustainable. Case-Laws Customs Thu, 20 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47514