https://www.taxtmi.com/caselaws?id=52269 Goods imported under OGL subject to the actual user condition are liable to confiscation and penalty when that condition is not met, and penal consequences follow for the importer on the facts proved in the HDPE matter. Allegations of breach of natural justice were rejected because denial of adjournment, absence of cross-examination, and ex parte adjudication were not substantiated on the record. The finding of abetment against M/s. Nuchemo Plast in the acrylic plastic scrap matter was set aside because the evidence did not show actual aiding or mens rea, and the penalty was annulled. Relief was thus granted only to M/s. Nuchemo Plast, while the remaining confiscation and penalties were sustained. en-us Tue, 06 May 2003 00:00:00 +0530 Mon, 04 Oct 2010 16:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52269 Goods imported under OGL subject to the actual user condition are liable to confiscation and penalty when that condition is not met, and penal consequences follow for the importer on the facts proved in the HDPE matter. Allegations of breach of natural justice were rejected because denial of adjournment, absence of cross-examination, and ex parte adjudication were not substantiated on the record. The finding of abetment against M/s. Nuchemo Plast in the acrylic plastic scrap matter was set aside because the evidence did not show actual aiding or mens rea, and the penalty was annulled. Relief was thus granted only to M/s. Nuchemo Plast, while the remaining confiscation and penalties were sustained. Case-Laws Customs Tue, 06 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52269