https://www.taxtmi.com/caselaws?id=78980 Penalties relating to alleged misuse of an exemption notification and diversion of imported goods were examined on the evidentiary record. For two appellants, the Tribunal found insufficient proof that the high sea sale arrangement was sham or that they had clear knowledge of diversion, so the penalties were set aside. For the third appellant, the adjudication did not specifically address his asserted lack of role in the imports or the separate allegation concerning Mumbai activities, so the matter was remanded for de novo adjudication. en-us Mon, 22 Feb 2010 00:00:00 +0530 Wed, 29 Dec 2010 12:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78980 Penalties relating to alleged misuse of an exemption notification and diversion of imported goods were examined on the evidentiary record. For two appellants, the Tribunal found insufficient proof that the high sea sale arrangement was sham or that they had clear knowledge of diversion, so the penalties were set aside. For the third appellant, the adjudication did not specifically address his asserted lack of role in the imports or the separate allegation concerning Mumbai activities, so the matter was remanded for de novo adjudication. Case-Laws Customs Mon, 22 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78980