https://www.taxtmi.com/caselaws?id=123819 The Tribunal upheld the duty demand and penalty on M/s. Laddan Steelware Mfg. Co. for failing to comply with advance license conditions but set aside the penalty on Shri Sanjay Jain of Metal Sales Corporation due to lack of evidence linking him to the diversion of duty-free raw material. Compliance with advance license requirements and the burden of proof on importers to show proper use of imported raw materials were emphasized in the judgment. en-us Thu, 03 Jul 2008 00:00:00 +0530 Thu, 20 Sep 2012 17:44:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123819 The Tribunal upheld the duty demand and penalty on M/s. Laddan Steelware Mfg. Co. for failing to comply with advance license conditions but set aside the penalty on Shri Sanjay Jain of Metal Sales Corporation due to lack of evidence linking him to the diversion of duty-free raw material. Compliance with advance license requirements and the burden of proof on importers to show proper use of imported raw materials were emphasized in the judgment. Case-Laws Customs Thu, 03 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123819