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2010 (10) TMI 55 - DELHI HIGH COURTPenalty - Contravening the provisions of Section 4-I of the Import & Export (Control) Act, 1947 - Held that: - Section 4-I is attracted when the goods have been imported under any licence and such goods have been used or utilized "otherwise than in accordance with the conditions of such licence or letter of authority - no finding by the ADGFT that the Petitioner has either misutilised or misdeclared the imported goods - Petitioner had stated that it has utilized the imported goods in the manufacturing of video cassette shells. It could not export those goods on account of labour unrest. It cannot, therefore, be concluded that there was either misutilisation or misdeclaration by the Petitioner to attract Section 4-I (1) (a) of the IEC Act - order dated 22nd April 1996 passed by the ADGFT and order dated 12th August 1997 passed by the ACC are hereby set aside
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