https://www.taxtmi.com/caselaws?id=217485 The High Court upheld the Tribunal's decision, dismissing the Commissioner of Customs' appeal. The Court found that the company and its Managing Director cannot be held liable for acts of employees done without their knowledge, as there was no evidence connecting them to the diversion of goods. The Tribunal's decision was based on the lack of nexus between the company or its Managing Director and the disputed transactions, leading to the conclusion that they cannot be held responsible under Section 147(2) of the Customs Act. en-us Thu, 16 Jun 2011 00:00:00 +0530 Fri, 27 Feb 2026 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217485 The High Court upheld the Tribunal's decision, dismissing the Commissioner of Customs' appeal. The Court found that the company and its Managing Director cannot be held liable for acts of employees done without their knowledge, as there was no evidence connecting them to the diversion of goods. The Tribunal's decision was based on the lack of nexus between the company or its Managing Director and the disputed transactions, leading to the conclusion that they cannot be held responsible under Section 147(2) of the Customs Act. Case-Laws Customs Thu, 16 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217485