https://www.taxtmi.com/caselaws?id=211297 Exemption under Notification No. 11/97-Cus. was denied for some imports where test reports conflicted and sample particulars did not match the bills of entry and reels, so the duty demands and confiscations for Gautam Traders, Chardi Kalan and Kissan Mittar were set aside. For Suspense Kahania, contemporaneous chemical test reports were accepted, the later private retest was rejected, and the duty demand and confiscation were upheld, with reduction of redemption fine. Diversion of imported goods was established through seizure evidence, statements, corroboration and admissions of market sale, so the diversion findings and most penalties were sustained, but one penalty was set aside and the remaining penalties were reduced. en-us Tue, 15 Mar 2011 00:00:00 +0530 Mon, 12 Mar 2012 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211297 Exemption under Notification No. 11/97-Cus. was denied for some imports where test reports conflicted and sample particulars did not match the bills of entry and reels, so the duty demands and confiscations for Gautam Traders, Chardi Kalan and Kissan Mittar were set aside. For Suspense Kahania, contemporaneous chemical test reports were accepted, the later private retest was rejected, and the duty demand and confiscation were upheld, with reduction of redemption fine. Diversion of imported goods was established through seizure evidence, statements, corroboration and admissions of market sale, so the diversion findings and most penalties were sustained, but one penalty was set aside and the remaining penalties were reduced. Case-Laws Customs Tue, 15 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211297