https://www.taxtmi.com/caselaws?id=94437 The Tribunal upheld the Commissioner of Customs, Delhi's jurisdiction in a case involving post-clearance deflection of goods seized in Delhi, rejecting the appellants' argument based on goods clearance at Calcutta Port. Despite lack of independent corroboration, the Tribunal found sufficient evidence, including co-noticees' statements, to support the findings of illegal activities. Penalties were upheld on individuals and firms involved in facilitating illegal transportation and diversion of goods meant for Nepal, with reductions imposed on some appellants. The impugned order was upheld with modifications in penalties. en-us Tue, 10 Aug 1999 00:00:00 +0530 Tue, 22 Nov 2011 14:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94437 The Tribunal upheld the Commissioner of Customs, Delhi's jurisdiction in a case involving post-clearance deflection of goods seized in Delhi, rejecting the appellants' argument based on goods clearance at Calcutta Port. Despite lack of independent corroboration, the Tribunal found sufficient evidence, including co-noticees' statements, to support the findings of illegal activities. Penalties were upheld on individuals and firms involved in facilitating illegal transportation and diversion of goods meant for Nepal, with reductions imposed on some appellants. The impugned order was upheld with modifications in penalties. Case-Laws Customs Tue, 10 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94437