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2011 (8) TMI 604 - KARNATAKA HIGH COURTSample drew from tank revealed that requirement of ATF (Aviation Turbine Fuel) were met which could be imported only by Indian Oil Corporation through Exim policy, fine of 1.5 Crore were imposed - Assessee placed orders for importing Superior Kerosene Oil and when the goods failed the test they declined to receive the goods and consignment was re-exported - Held That:- Authorities should have made further investigations to find out the motive of export of said goods. If the assessees had no intention of importing Aviation Turbine Fuel, which requires licence, they cannot not be held liable. Case of mis-declaration is not conclusively established.
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