https://www.taxtmi.com/caselaws?id=75554 Exemption for duty-free clearances from a SEZ to a 100% EOU depended on actual delivery to a genuine recipient and compliance with re-warehousing requirements. Where evidence showed that the consignee was a paper entity, the goods were diverted into the local market, and the re-warehousing certificates were forged, the exemption under Notification No. 137/2000-Cus. was unavailable and duty liability remained with the consignor. Directors who actively arranged the sham recipient entity and false documentation were also liable to penalty because their participation connected them to the diversion scheme and the supporting paperwork. en-us Tue, 25 Aug 2009 00:00:00 +0530 Fri, 23 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75554 Exemption for duty-free clearances from a SEZ to a 100% EOU depended on actual delivery to a genuine recipient and compliance with re-warehousing requirements. Where evidence showed that the consignee was a paper entity, the goods were diverted into the local market, and the re-warehousing certificates were forged, the exemption under Notification No. 137/2000-Cus. was unavailable and duty liability remained with the consignor. Directors who actively arranged the sham recipient entity and false documentation were also liable to penalty because their participation connected them to the diversion scheme and the supporting paperwork. Case-Laws Customs Tue, 25 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75554