https://www.taxtmi.com/caselaws?id=119967 Imported mulberry raw silk cleared under advance licences and the DEEC scheme was examined against allegations of diversion, sale and breach of export-import conditions. The record showed that the seized bales had been passed into a job-work chain for conversion, and the allegation of unlawful diversion was not proved to the level required for confiscation. The explanation that the remaining yarn was supplied to weavers for conversion into silk fabrics and articles was also not displaced by the evidence. On that basis, confiscation under the Customs Act was not justified and the connected penalties could not be sustained. en-us Mon, 04 Sep 2006 00:00:00 +0530 Sat, 14 Jul 2012 13:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119967 Imported mulberry raw silk cleared under advance licences and the DEEC scheme was examined against allegations of diversion, sale and breach of export-import conditions. The record showed that the seized bales had been passed into a job-work chain for conversion, and the allegation of unlawful diversion was not proved to the level required for confiscation. The explanation that the remaining yarn was supplied to weavers for conversion into silk fabrics and articles was also not displaced by the evidence. On that basis, confiscation under the Customs Act was not justified and the connected penalties could not be sustained. Case-Laws Customs Mon, 04 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119967