https://www.taxtmi.com/caselaws?id=124360 Duty on inputs and final products relatable to seized export cartons does not survive if the cartons, after redemption, are subsequently shown to have been exported. The duty issue concerning the balance 399 cartons was therefore remanded for verification of actual post-redemption export. Penalties on the assessee and its director were set aside because the record did not establish connivance or diversion by them, and they were treated as victims of the fraud. The transporter's penalty was upheld because evidence supported active participation in breaking seals, changing labels, and facilitating diversion to the local market. en-us Wed, 24 Oct 2007 00:00:00 +0530 Fri, 22 Sep 2017 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124360 Duty on inputs and final products relatable to seized export cartons does not survive if the cartons, after redemption, are subsequently shown to have been exported. The duty issue concerning the balance 399 cartons was therefore remanded for verification of actual post-redemption export. Penalties on the assessee and its director were set aside because the record did not establish connivance or diversion by them, and they were treated as victims of the fraud. The transporter's penalty was upheld because evidence supported active participation in breaking seals, changing labels, and facilitating diversion to the local market. Case-Laws Central Excise Wed, 24 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124360