https://www.taxtmi.com/caselaws?id=123341 Duty demand and penalty were held unsustainable against the manufacturer where duty-free goods were cleared against CT-3 certificates to a 100% EOU and the re-warehousing certificates later proved forged. The record showed no material that the manufacturer prepared the forged certificates, participated in their fabrication, or had any role in diversion of the goods to the local market. Responsibility for receipt, storage, utilisation, and any duty liability for failure to use the goods for export purposes lay with the 100% EOU, not the supplier-manufacturer. In the absence of evidence linking the manufacturer to the forgery or diversion, penalty also could not be sustained. en-us Tue, 12 Feb 2008 00:00:00 +0530 Tue, 22 Oct 2019 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123341 Duty demand and penalty were held unsustainable against the manufacturer where duty-free goods were cleared against CT-3 certificates to a 100% EOU and the re-warehousing certificates later proved forged. The record showed no material that the manufacturer prepared the forged certificates, participated in their fabrication, or had any role in diversion of the goods to the local market. Responsibility for receipt, storage, utilisation, and any duty liability for failure to use the goods for export purposes lay with the 100% EOU, not the supplier-manufacturer. In the absence of evidence linking the manufacturer to the forgery or diversion, penalty also could not be sustained. Case-Laws Customs Tue, 12 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123341