https://www.taxtmi.com/caselaws?id=125618 The Tribunal condoned the delay in filing the appeal due to the applicant's judicial custody, allowing the appeal to proceed. Waiver of pre-deposit of duty and penalty was granted to the appellant, considering financial hardship and lack of awareness, with relief extended to the authorized signatory. The appellant was found liable for diverting duty-free goods to the domestic market, leading to duty payment and penalties. The Tribunal evaluated evidence of duty evasion and imposed directives based on individual roles and circumstances, ultimately granting partial duty deposit and waiving penalties for the appellant and authorized signatory. en-us Thu, 10 Jul 2008 00:00:00 +0530 Fri, 26 Oct 2012 18:25:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125618 The Tribunal condoned the delay in filing the appeal due to the applicant's judicial custody, allowing the appeal to proceed. Waiver of pre-deposit of duty and penalty was granted to the appellant, considering financial hardship and lack of awareness, with relief extended to the authorized signatory. The appellant was found liable for diverting duty-free goods to the domestic market, leading to duty payment and penalties. The Tribunal evaluated evidence of duty evasion and imposed directives based on individual roles and circumstances, ultimately granting partial duty deposit and waiving penalties for the appellant and authorized signatory. Case-Laws Customs Thu, 10 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125618