https://www.taxtmi.com/caselaws?id=120293 Duty demand and penalty for goods returned to the factory under bond were held unsustainable because Rule 173M required verification of the goods, not the container. The goods were stated to be lying intact in drums, and there was no material showing diversion elsewhere. As the departmental officers failed to verify the goods upon intimation, the demand could not be justified and the penalty also failed. en-us Wed, 11 Oct 2006 00:00:00 +0530 Wed, 18 Jul 2012 12:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120293 Duty demand and penalty for goods returned to the factory under bond were held unsustainable because Rule 173M required verification of the goods, not the container. The goods were stated to be lying intact in drums, and there was no material showing diversion elsewhere. As the departmental officers failed to verify the goods upon intimation, the demand could not be justified and the penalty also failed. Case-Laws Central Excise Wed, 11 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120293