https://www.taxtmi.com/caselaws?id=107797 Penalty on a director for alleged diversion of imported goods was held unsustainable where the record did not show knowledge of, participation in, or benefit from the wrongful disposal. Mere certification in the DEEC book that the imported goods were used in manufacture was insufficient by itself; penalty required proof that the director knew the certification was false. As he had not signed the bill of entry, had not been shown to arrange the import, and there was no evidence of any technical basis to know whether the supplied goods were made from imported or indigenous material, the penalty was set aside. en-us Tue, 26 Aug 2003 00:00:00 +0530 Mon, 26 Mar 2012 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107797 Penalty on a director for alleged diversion of imported goods was held unsustainable where the record did not show knowledge of, participation in, or benefit from the wrongful disposal. Mere certification in the DEEC book that the imported goods were used in manufacture was insufficient by itself; penalty required proof that the director knew the certification was false. As he had not signed the bill of entry, had not been shown to arrange the import, and there was no evidence of any technical basis to know whether the supplied goods were made from imported or indigenous material, the penalty was set aside. Case-Laws Customs Tue, 26 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107797