https://www.taxtmi.com/caselaws?id=126327 Where goods cleared under a CT-3 or similar export-oriented re-warehousing procedure are not shown to have reached the consignee and no re-warehousing certificate is produced, duty can be fastened prima facie on the consignor. On the facts noted, the Tribunal treated admission of diversion, denial of receipt by the consignee, absence of transport documents, and lack of re-warehousing certificate as sufficient to establish prima facie diversion to the domestic market. Those same circumstances supported invocation of the extended limitation period because suppression and misdeclaration suggested an intention to evade duty. Full waiver of pre-deposit was declined; conditional stay was granted only on partial deposit. en-us Thu, 23 Apr 2009 00:00:00 +0530 Mon, 05 Nov 2012 16:04:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126327 Where goods cleared under a CT-3 or similar export-oriented re-warehousing procedure are not shown to have reached the consignee and no re-warehousing certificate is produced, duty can be fastened prima facie on the consignor. On the facts noted, the Tribunal treated admission of diversion, denial of receipt by the consignee, absence of transport documents, and lack of re-warehousing certificate as sufficient to establish prima facie diversion to the domestic market. Those same circumstances supported invocation of the extended limitation period because suppression and misdeclaration suggested an intention to evade duty. Full waiver of pre-deposit was declined; conditional stay was granted only on partial deposit. Case-Laws Customs Thu, 23 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126327