https://www.taxtmi.com/caselaws?id=78601 Duty-free imports diverted to the domestic tariff area without proof of production and export of the resultant goods justified customs duty and interest, because the Exim Policy clearance did not extend to goods never shown to have been exported. The plea of denial of natural justice failed, as the record showed multiple personal hearings and no material support for refusal of opportunity. Penalty on the firm was set aside because the violation was not at the stage of importation, but the personal penalty on the proprietor was sustained on the facts of diversion and breach of customs and Exim Policy requirements. en-us Thu, 22 Apr 2010 00:00:00 +0530 Wed, 01 Dec 2010 23:01:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78601 Duty-free imports diverted to the domestic tariff area without proof of production and export of the resultant goods justified customs duty and interest, because the Exim Policy clearance did not extend to goods never shown to have been exported. The plea of denial of natural justice failed, as the record showed multiple personal hearings and no material support for refusal of opportunity. Penalty on the firm was set aside because the violation was not at the stage of importation, but the personal penalty on the proprietor was sustained on the facts of diversion and breach of customs and Exim Policy requirements. Case-Laws Customs Thu, 22 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78601